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Accounting
Banking

Additional Paid-In Capital

A part of an entity's capital that represents the value of share capital it issues in addition to the stated...

AFDA

It stands for allowance for doubtful accounts; a contra asset that represents management's estimate of the amount of accounts receivable...

ADA

It stands for allowance for doubtful accounts; a contra asset that represents management's estimate of the amount of accounts receivable...

Allowance for Bad Debts

A contra asset that represents management's estimate of the amount of accounts receivable (A/Rs) that will not be paid back...

Allowance for Doubtful Accounts

A contra asset that represents management's estimate of the amount of accounts receivable (A/Rs) that will not be paid back...

Allowance

A contra asset or an amount to be deducted from an asset account to reflect a particular situation or fact,...

Accounting Currency

The currency in which the financial statements of an entity are prepared and presented. It is the currency that an...

Accounting Policy

A set of principles, rules, bases, guidelines, conventions, and practices that an entity applies in the process of preparing and...

Accounting Risk

The risk that arises when financial statements do not reflect a true and fair view of an entity's financial position...

Accrual Accounting Method

An accounting method that involves recognition of income as earned and expenses as incurred irrespective of actual cash flows, in...