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Dictionary

Find and Learn Accounting and Tax Terms

Impairment

I

Imputed interest

I

Incentive stock option

I

Income

I

Income Summary account

I

Income effectively connected

I

Income statement

I

Income tax

I

Income tax method

I

Income-shifting

I

Independent contractor

I

Indirect method

I

Individual Retirement Account (IRA)

I

Individual earnings record

I

Individual employee coverage

I

Industry averages

I

Industry practice constraint

I

Information returns

I

Inheritance

I

Installment method

I

Intangible assets

I

Inter vivos trust

I

International accounting

I

Interpret

I

Interstate employee

I

Intestate

I

Inventory

I

Inventory sheet

I

Inventory turnover

I

Investigative consumer report

I

Investing activities

I

Involuntary conversion

I

Itemized deductions

I

Joint return

J

Joint tenancy

J

Joint venture

J

Journal

J

Journal entries

J

Journalizing

J

Keogh plan

K

Key employee

K

Last In, First Out (LIFO) method

L

Ledger

L

Legacy

L

Leveraged buyout

L

Leveraging

L

Liabilities

L

Lien for taxes

L

Limitations

L

Limited Liability Company (LLC)

L

Limited Liability Partnership (LLP)

L

Limited partner

L

Limited partnership

L

Liquidation

L

Liquidation of corporation

L

Liquidation value

L

Liquidity

L

List price

L

Long-term capital gain and loss

L

Long-term liabilities

L

Lookback period

L

Loss

L

Lower of cost or market rule

L

Management advisory services

M

Managerial accounting

M

Manufacturing business

M

Markdown

M

Market interest rate

M

Market price

M

Market value

M

Markon

M

Markup

M

Matching principle

M

Materiality constraint

M

Maturity value

M

Medicare tax

M

Memorandum entry

M

Merchandise inventory

M

Merchandising business

M

Merger

M

Merit rating

M

Merit rating system

M

Minimum tax

M

Minority interest

M

Minute book

M

Modified Accelerated Cost Recovery System (MACRS)

M

Monetary unit assumption

M

Monthly depositor

M

Mortgage loan

M

Multiple support agreement

M

Multiple-step income statement

M

Mutual agency

M

Negative-balance employers

N

Negligence

N

Negotiable

N

Negotiable instrument

N

Net Operating Loss (NOL)

N

Net book value

N

Net income

N

Net income line

N