- Managerial Accounting
- Manual Accounting System
- Matching Principle or Expense Recognition Principle
- Materiality
- Materiality Concept
- Monetary Unit Assumption
- Moving-Average Method
- Multiple-Step Income Statement
- Natural Resources
- Net Income
- Net Loss
- Net Pay
- Net Sales
- No Capital Deficiency
- No-Par-Value Stock
- Non-Operating Activities
- Normal Balance
- Notes Payable
- Notes Receivable
- NSF Check
- Operating Cycle
- Operating Expenses
- Ordinary Repairs
- Organization Costs
- Other Expenses and Losses
- Other Receivables
- Other Revenues and Gains
- Outstanding Checks
- Outstanding Stock
- Owner's Equity
- Owner's Equity Statement
- Owner's Investment
- Paid-in Capital
- Par Value Stock Capital
- Partners’ Capital Statement
- Partnership
- Partnership Agreement
- Partnership Dissolution
- Partnership Liquidation
- Patent
- Payee
- Payment Date
- Payroll Deductions
- Payroll Register
- Pension Plan
- Percentage-of-Receivables Basis
- Percentage-of-Sales Basis
- Periodic Inventory System
- Permanent or Real Accounts
- Perpetual Inventory System
- Petty Cash Fund
- Plant Assets
- Post-closing Trial Balance
- Posting
- Postretirement Benefits
- Preferred Stock
- Prepaid Expenses or Prepayments
- Prior Period Adjustment
- Privately Held Corporation
- Promissory Note
- Property, Plant, and Equipment
- Publicly Held Corporation
- Purchase Allowance
- Purchase Discount
- Purchase Invoice
- Purchase Journal
- Purchase Return
- Raw Materials
- Receivables
- Record Date
- Relevance
- Research and Development (R & D) Costs
- Restricted Cash
- Retail Inventory Method
- Retained Earnings
- Revenue Expenditures
- Revenue Recognition Principle
- Revenues
- Reversing Entry
- Salaries
- Sales Discount
- Sales Invoice
- Sales Journal
- Sales Return and Allowances
- Sales Revenue
- Salvage Value
- Sarbanes-Oxley Act (SOX)
- Schedule of Cash Payments
- Securities and Exchange Commission (SEC)
- Simple Entry
- Single-Step Income Statement
- Special Journals
- Specific Identification Method
- State Unemployment Taxes
- Stated Value
- Statement of Cash Flows
- Statement of Earnings
- Straight-Line Method
- Subsidiary Ledger
- T-account