cash-basis accounting
61Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
62Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
63Profit (accounting) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
64Certified Accounting Technician — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
65Inflation accounting — is a term describing a range of accounting systems designed to correct problems arising from historical cost accounting in the presence of inflation. [ [http://financial dictionary.thefreedictionary.com/inflation+accounting Wall Street Words: An… …
66Doctrine of Cash Equivalence — The Doctrine of Cash Equivalence states that the U.S. Federal income tax law treats certain non cash payment transactions like cash payment transactions for federal income tax purposes.1 The doctrine is used most often for deciding when cash… …
67Doctrine of cash equivalence — Part of a series on Taxation Taxation in the United States …
68Fund Accounting — is an accounting system often used by nonprofit organizations and by the public sector. OverviewBecause there is no personal profit motive for owners or members of nonprofit organizations and organizations in the public sector, such as… …
69Free cash flow — In corporate finance, free cash flow (FCF) is a cash flow available for distribution among all the security holders of a company. They include equity holders, debt holders, preferred stock holders, convertibles holders, and so on.There are two… …
70earnings basis — ˌearnings ˈbasis noun [singular] FINANCE used to discuss a company s performance based on its profits, rather than other measures of performance: • While not cheap on an earnings basis, the stock s $2 a share in operating cash flow makes it a… …
