A

• Accounting equationFundamental equation relating accounting quantities
• Accounting information systemSystem of collecting, storing and processing financial and accounting data
• Accounting standardMonetary principles in business
• Accrual accounting in the public sectorMethod to record government financial activities

B

• Basis of accountingTime when financial transactions are reported

C

• Cash and cash equivalentsHighly liquid, short-term assets
• Cash method of accountingMethod based on cash receipt and payment

F

• Fair Labor Standards Act of 1938United States wage law
• Financial statement analysisMethod of analysing financial statements for decision-making

I

• International Accounting Standards BoardInternational organization
• International Financial Reporting StandardsTechnical standard

N

• Negotiable instrumentContract document exchangeable for money

P

• PayrollRecord of money paid or due to employees
• Public infrastructurePublic infrastructure is infrastructure owned or available for use by the public (represen

T

• The Reconstruction (film)1970 Greek film by Theo Angelopoulos