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Accounting Concepts Vocabulary

BSAD101: Introduction to Business
Amount earned from sale of goods or services
An accounting professional who passed a standard exam for certification (abbr.)
Purchasing of resources a company needs to operate
Long term viability of a company
Information that helps decision makers
Parties to whom amounts are owed
A business with a single owner with unlimited liability
Avoid overstating assets or understating liabilities
Identifying sources of outside funds for the company
Revenue and expenses are recorded in the period they occur
Claims held by owners
A business owned by stockholders with limited liability
Price of inventory sold to customers (abbr.)
A business with more than one owner with unlimited liability
Cost of assets consumed, or services used
Payments to stockholders
Obligations or debts resulting from prior transactions
Those who commit money to a venture with the expectation of a positive return
Ability to pay current debts
A systematic recording of financial transactions
Allocate the cost of an assets over its useful life
A measure of the effectiveness of management
A business with a single tax burden and limited liabilities (abbr.)
Goods available for sale to customers
Resources expected to benefit the company in the future
The relationship between two different financial numbers
Guiding principles for accounting in the US