- 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
