• Acceptance - the receipt
Binding contract will result when one party accepting the offer the other party.
• ACCOUNT - Heading estimates
Official record of a particular transaction, expressed in money or other measures and exaggerated.
• Accounting - Accounting
The process or art of recording, measurement, interpretation and communication of financial data.
• accrued DEPRECIATION - Depreciation Reserves
The entire depreciation of fixed assets or groups of assets accumulated during a period.
• Annuity - Annuity
Some money should be paid to certain people for a couple of times, because it has closed an agreement coverage.
• BALANCE SHEET - Balance Sheet
The list of assets and liabilities or the recording of the comparison of gains and losses.
• BID - Bid Price
The price stated by a buyer who wants to buy.
• BUDGET - The budget
Plan that details about the income and expenditure that will be obtained in the future.
• budgetary slack - Allowance budget
Coating process with the budget estimates higher costs and lower revenue estimates.
• BY PRODUCT - Production Side
Products made by a company outside of the main products in order to get more revenue.
• BUILDING (term) House
Are part of fixed assets.
• CAPITAL
Is part of the liabilities, the budget is allocated as business owners initial investment.
• CASH - Cash
Is part of current assets, accounts volatile in any transaction that usually affects the receipt and expenditure of funds.
• Control activities - Activity control
activities carried out by an organization to prevent or detect poor quality.
• COST - Costs
Cash value that is used for goods and services that are expected to bring benefits.
• defective GOODS - defective products
Goods damaged by an event either on the way to the buyer or production errors.
• DELIVERY Expense - The cost of transportation
Fees charged to the buyer and paid by the seller, when the goods purchased to be delivered to the destination.
• DEPOSIT SLIP = Proof of deposit
Is a sheet / piece of paper as a sign that has made a transaction (deposit) to the second party (typically the bank)
• DEPRECIATION = Depreciation
The term that describes an asset that depreciates in value to from time to time.
• IDEAL INDEX - ideal index
A method for calculating the index numbers put forward by Irving Fisher, in which two indexes are wrong, but each compensate for one another.
• IDLE MONEY – Idle Money
A term used to indicate an inactive bank deposits (idle), if the ratio of total bank reserves and deposits are still allowed addisional loans.
• Imperialism - Imperialism
In economics imperialism means mastered Countries that have not been so advanced by the States are more advanced.
• Imperfect COMPETITION - Competition is not perfect
As the equivalent of monopolistic competition or monopolistic competition.
• IMPORT - Import
Goods or services purchased from abroad.
• Inactive STOCK - Stocks that are traded less frequently
Stocks that are traded less frequently.
• Expenditure INCOME AND EQUATION - Equation of income and expenditure
A mathematical statement about the state of balance between national income at a party and consumer spending and investment on the other.
• INCOME Bonds - new bonds earn interest income when there is capital
Bonds reached when there is capital interest income in a year. Usually other fixed costs are paid first, then the interest of capital for income bonds and finally dividends for the shares.
• INCOME EFFECT - The effect of income
Effects of changes in the price of something at the request of the article will change the way the article is the purchasing power of income available for spending.
• INCOME LEVEL - The level of income
Standard of living can be enjoyed by an individual or family money based on their income or other income sources.
• INCOME PAYMENTS TO Individuals - Income of individuals
Same as personal income = income individuals.
• INCONVERTIBLE MONEY - money are not convertible
Paper money that can not be exchanged with a number of precious metals.
• Increasing COST - The cost of extra = extra cost
Equal to marginal cost = extra cost
• INDIRECT TAX - Indirect Tax
Such a tax due, which tax may be delegated to other parties.
• Inflation - Inflation
A period in which the buying power of the monetary union down.
• JOBBER - Middlemen
A middleman who buys from an importer or from a wholesaler who then sells it to retailers.
• JOINT COST GOODS - Goods with a combined cost
Goods that are formed as a result of the combined production costs the same.
• JOINT VENTURE - The joint venture
A form of cooperation in the field of economic / trade, between two or more parties are directed to the marketing of export goods from Indonesia.
• LAW OF Keynesian consumption - Keynes's law regarding the consumption
At every level of income then a certain proportion of these revenues, incurred for consumer goods is reduced proportionally, while income increases.
• Labor Market - The labor market
The general term for the field of economic relations in which the employers seek workers and workers seeking jobs.
• LEGAL MONOPOLY - monopoly laws
Monopolies created by law, for example, a patent on the patent.
• Liabilities - Liabilities
Claims of creditors, assets of an individual or business entity can be used to pay off those bills.
• Liquidity - Liquidity
To measure the liquidity it can be measured in how much cash one has, or can be achieved by way of cash selling his property.
• liquidity preference - Liquidity Preference
List the number of sources considered to be money or units of wages / incomes who wish to hold an individual in the form of money in a variety of circumstances.
• LOAN - Loans
Amount of money lent by the party to the lend-borrower.
• LONG RUN - Long-term
A common term in the field of economic theory, the time within which all expenses including the "fixed costs" of a particular firm is considered a variable.
• MACRO ECONOMICS - macro-economic Sciences
Economic analysis is divided into macro economics and micro economics, macro economics is the study of whole companies, households, prices, wages and incomes, which in contrast to the study of single companies, or individuals or individual households.
• MARGIN - Profit
In the field of commercial transactions, margin means the difference between the purchase price paid by a retail merchant and the sales price.
• the marginal borrower - borrower marginal
A purchaser who buys at a certain price, and who will not buy if the price rises.
• Marginal PAIR - Couple marginal
Marginal buyers and sellers.
• MARGIN OF PROFIT - Marge profit
Net income from business divided by net sales.
• MARKET - Market
The place where the buyer or seller of certain goods related to each other and where there is a relationship exchange.
• MARKET PRICE - market price
Price with what an object is sold in the market from day to day or the prevailing market price.
• Maturity Date - Day falls
Date of any obligation must be fulfilled.
• MIXED Economy - Economic mixture
An economy that has certain properties free economy and a specific nature of socialism, while the visible aspects of the socialist government intervention.
• MONOPSONY - monopsony
Market situation where there is only one buyer for a certain seller.
• NATIONAL INCOME - National Revenue
Total income of all factors of production in the ongoing production.
• NET PROFIT - Net income
When deducting the cost of items sold from the sale, will be achieved gross profit (gross profit).
• NET SALES - Net sales
The total amount of all sales, after deducting the value of the returned objects.
• NORMAL PRICE - normal price
Prices in the long run will lead to the production rate equal to the level of consumption.
• NORMAL CURVE - normal curve
Curve expressing the relation between frequency (listed on the Y axis) and the deviations (positive and negative) of the mean (average) (listed on the X axis) of a series of measurements.
• oligopoly - Oligopoly
In an oligopoly there are more than two-party seller that sell a particular article.
• OLIGOPSONY - Oligopsony
In these circumstances there are few buyers of a particular article.
• OPERATING COST - The cost incurred by a business entity
The cost of producing goods, plus the expenses for running a business enterprise.
• OVERPRODUCTION - excessive production
The production of a particular object, which exceeds the amount that can be sold for a price.
• PAPER MONEY – Banknotes
The documents issued by the government or the powers of government, to be used as money.
• PAR OR FACE VALUE - par value or nominal value
naminal value are printed on a letter to a stock, or bonds.
• PART PAID STOCK - Shares that have not been fully paid
Stocks that have not been fully paid, by the owner.
• Payee - Person who receives payment
A person who receives a specific payment.
• PERFECT COMPETITION - Perfect competition
State of the market where buyers and sellers know the market situation perfectly.
• PRODUCTION OF PERIOD - The period of production
Period relevant to the production process that takes time.
• PERSONAL INCOME - Income of individuals
Individuals total income from all sources.
• Planned Economy - The economy plan
An economy in which the use of economic resources are planned and supervised the government.
• PREMIUM - Premium
Usually means an amount paid above or below a certain figure.
• PRICE - Price
The amount of money that states the exchange rate of a particular object unity.
• PRICE CONTROL - Price controls
Price control will be undertaken by the government by way of setting a maximum price for certain goods or services, where action may be selective or universal.
• PRICE INDEX - price index
A tool to show the relative changes in price that includes one thing certain period of time.
• PRICE LOCO - Price locomotive
The price on the spot where the purchase made.
• PRIMARY DEPOSITS - Deposits of primary
Deposits that occur due to stored items for cash or cash at a bank.
• PRIME COST - The cost of variable
Prime cost in economics is a term in English for the variable cost.
• PRODUCTION SCHEDULE - Table of production
A list showing the results of various combinations of factors of production are different.
• Profit - Profit
In economics the rest is left after all the factors of production have been fully compensated.
• Promissory - promissory letter
A written promise to pay a certain amount of money.
• Public revenue - government income
Government revenue from taxes and from all other sources.
• PURE COMPETITION - Competition pure
Market circumstances in which no individual buyer or seller in power to influence the market.
• PURE ECONOMICS - pure economics
Theoretical study of economics that studies of economic data and economic principles with certain assumptions.
• QUANTITY THEORY OF MONEY - The quantity theory of money
A theory which states that the price level determined by the amount of money in circulation and the velocity of money circulation.
• quasi RENT – something of investment result achieved
The result of something the investment of capital in the form of objects, can be considered as quasi rent.
• Quotations - The announcement of the price
Prices of certain objects in the publication.
• REAL INCOME - real income
Objects and services received by a person, coupled with what can be purchased with monetary income.
• REAL NATIONAL INCOME - Real National Income
National income measured in purchasing power is unchanged.
• Rebate - Rebates
Amount of money that is returned from the money already paid or something equivalent in the form of reduction or discount.
• Receipt - Receipt
A written statement that states that have received something.
• RE-EXPORT - Export back
Exporting objects in the same form, these objects are imported.
• REFLATION - Reflasi
Process to manage money in order to restore a degree.
• Reinsurance - Reinsurance
Buying a risk that was too big for an insurance carrier by transferring some of these risks on other insurance carriers.
• Relative standard deviation - relative standard deviation
Standard deviation divided by the arithmetic average, also called the coefficient of variation.
• REPLACEMENT COST - The cost of replacement
That is the cost to replace items lost or damaged to the state before the damage occurred.
• RESERVE RATIO - The ratio of reserves
A percentage of total bank deposits held by banks in the form of assets that likude, as reserves against deposits.
• RISK - Risk
Possible fatherly achieve profits or losses.
• Runaway Inflation - Inflation is open
A serious inflation, and very heavy.
• Salary - Salary / income
In economics "wages" (wages) include all sorts in it, including compensation and Salaries.
• SALE - The sale
A transfer of rights to objects.
• SALES CURVE - Curve sales
Together with the demand curve (demand curve).
• SAVING - Savings
The amount of money withdrawn from an individual's income for investment.
• SAVING BANK - Bank savings
A bank that receives deposits in small amounts for long-term for which the bank is paying a capital interest.
• SECURITY MARKET - Stock exchanges
A place where stocks and bonds traded on an organized market and the unorganized market.
• SELLERS MONOPOLY - Monopoly seller
Market situation, where a single vendor or group of sellers to set prices, with what an article will be sold.
• SHORT RUN - Short Term
During what time period certain costs, a particular firm is fixed and can not be altered substantially.
• SOFT MARKET - The market where prices fell medium
A situation where market prices are falling or where the relative number of buyers is reduced.
• SOLE CORPORATION - individual company
A company that only has one member (owner).
• Speculation - Speculation
Purchase or sale of objects or securities with the hope to achieve a return, of price changes.
• SPOT MARKET - Cash Market
Same with cash market (the market where the purchase / sale is made in cash).
• SPOT PRICE - The price for goods that can be delever
Prices for goods that can be delever.
• SPOT TRADING - Cash Sales
Cash sales where the goods promptly delivered, it is the antonym for futures trading.
• SPREAD - The difference between bid prices and prices in the bargain by the buyer.
Difference between the price offered and the prices offered by the buyer.
• Stabilization - Stabilization
Measures to prevent the onset of the fluctuations.
• STOCK Dividend - Dividend of shares
Dividends paid in the form of the securities.
• STOCK Holders - holder / owner of the shares
Shareholders or owners of a particular company.
• supply CURVE - The supply curve
A graphic illustration of where the bidding price listed on the vertical axis and the horizontal axis the number listed.
sources of management accounting books
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