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Dictionary of Accounting - 2nd Edition

Author

Listed:
  • Ralph Estes

    (Institute for Policy Studies)

Abstract

Over 200 new terms have been added to this second edition, bringing the total to over 1,300 definitions. Many of the original entries have been revised, and comprehensive coverage is provided for financial accounting, management accounting, taxation, auditing, social accounting, information systems, computers, financial analysis, reporting standards, and statistical methods. Among the new terms are accelerated cost recovery system (ACRS), "carve-out" accounting, debt defeasance, deep discount bonds, flat rate tax, Governmental Accounting Standards Board, junior stock, "push down" accounting, shelf registration, single audit concept, stripped bond, tax equity and fiscal responsibility act, and windfall profits tax, to name a few.

Suggested Citation

  • Ralph Estes, 1985. "Dictionary of Accounting - 2nd Edition," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262550113, December.
  • Handle: RePEc:mtp:titles:0262550113
    as

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    More about this item

    Keywords

    accounting; dictionary;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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