Accounting CPE Courses & Books
S corporation
S corporation advantages and disadvantages
Safety stock
Salaries expense
Salaries payable
Salary
Salary and fringes
Sale
Sale and leaseback
Sale leaseback accounting
Sale price
Sales
Sales account
Sales allowance
Sales and use tax audits (podcast)
Sales and use taxes (podcast)
Sales backlog ratio
Sales budget
Sales commission
Sales cycle stages
Sales day book
Sales department bottleneck
Sales discount
Sales journal
Sales journal entry
Sales ledger
Sales margin calculation
Sales metrics (podcast)
Sales mix
Sales mix variance
Sales order
Sales per person
Sales return
Sales returns and allowances
Sales revenue
Sales tax
Sales tax, expense or liability
Sales taxes payable
Sales to total assets ratio
Sales to working capital
Sales trend analysis
Sales turnover
Sales type lease
Sales variance
Sales volume
Sales volume variance
Salvage value
Sampling
Sampling risk
Sampling unit
Scattergraph method
Schedule of accounts receivable
Schedule of expected cash collections
Scope limitation
Scorched earth defense
Scrap
Scrap value
Screening and interviewing techniques (podcast)
Scrip dividend
Scrubbing accounts payable
Seasonality
Seasoned issue
Second order revenue
Secondary cost pool
Secondary distribution
Secret reserve
Secured bond
Secured creditor
Secured liability
Secured loan
Securities accounting
Securities and Exchange Commission
Security interest
Segment margin
Segment reporting
Segregation of duties
Segregation of duties (podcast)
Self audit guide
Self liquidating loan
Sell a creditor claim
Sell or process further decision
Selling accounts receivable
Selling and administrative expense budget
Selling expense
Selling general and administrative expense
Selling price variance
Selling syndicate
Semi-fixed cost
Semi-variable cost
Senior accountant
Senior accountant (podcast)
Senior debt
Sensitivity analysis
Separable costs
Separate entity
Separation of duties
Sequential method
Sequential sampling
Serial bond
Service center
Service condition
Service department
Service life
Service parts inventory
Service potential
Service revenue
Services revenue recognition
Setup cost
Setup time
Seven digit chart of accounts
Severance tax
Shadow pricing
Sham sale
Share
Share turnover
Shared service centers (podcast)
Shareholder
Shareholder theory
Shareholder value added
Shareholders' equity
Shareholders funds
Shell corporation
Shift differential
Shipment cutoff best practices (podcast)
Shipping charge revenue
Shipping controls (podcast)
Shipping documents
Short account
Short sellers (podcast)
Short term asset
Short term debt
Short term employee benefits
Short term investments
Short term liability
Short term notes payable
Short term sources of funds
Shortage costs
Shrinkage
Sight draft
Significant deficiency
Significant influence
Silent partner agreement
Simple capital structure
Simple interest
Simple journal entry
Simple rate of return
Simple yield
Single currency center model
Single entity
Single entry system
Single step income statement
Sinking fund
Sinking fund method of depreciation
Skimming
Skip tracing techniques
Slack time
Small company accounts
Small stock dividend
Social accounting
Social audit
Social impact statement
Soft asset
Soft close
Soft close (podcast)
Soft loan
Software as a service - accounting for (podcast)
Sole practitioner
Sole proprietorship
Sole proprietorship accounting
Sole proprietorship advantages and disadvantages
Solvency
Solvency budget (podcast)
Solvency ratio
Solvency ratios
Source document
Source documents
Span of control
Special assessment fund
Special audit
Special journals
Special order
Special order decisions
Special purpose acquisition companies (podcast)
Special purpose entity
Special purpose financial statement
Special purpose framework
Special revenue fund
Specific identification method
Spending variance
Split off point
Spoilage
Spot rate
Spreadsheet errors (podcast)
Springing lockbox arrangement
Staff Accounting Bulletin
Staff auditor
Staff authority
Stage 1 allocation
Stage 2 allocation
Stakeholder
Stakeholder theory
Stakeholder value
Stand alone cost method
Standard budget
Standard cost
Standard cost card
Standard cost variance
Standard costing
Standard hours allowed
Standard labor rate
Standardize the chart of accounts
Standing order
Stated capital
Stated interest rate
Stated value
Statement of account
Statement of activities
Statement of affairs
Statement of cash flows
Statement of changes in equity
Statement of comprehensive income
Statement of financial position
Statement of functional expenses
Statement of owner's equity
Statement of retained earnings
Statement of shareholders' equity
Statements of financial accounting standards
Statements of position
Static budget
Statutory audit
Statutory consolidation
Step acquisition
Step allocation method
Step cost
Step cost budgeting
Step fixed cost
Step variable cost
Steps in preparing a budget
Steps in the accounting process
Stock
Stock accounting
Stock based compensation
Stock based compensation (podcast)
Stock control
Stock dividend accounting
Stock dividends
Stock exchange
Stock ledger
Stock option
Stock option backdating
Stock register
Stock registration
Stock rights
Stock split accounting
Stock subscription accounting
Stock taking
Stock turnover ratio
Stockholder
Stockholder of record
Stockholders' equity accounts
Stockholders' equity
Stockout
Stockout cost
Stop or go sampling
Stop payment
Stores
Stores ledger
Stores requisition
Straight debt
Straight line amortization
Straight line depreciation
Strategic budgeting
Strategic cost management
Strategic planning
Strategic planning (podcast)
Strategic risk
Stripping costs
Structuring
Subchapter S corporation
Subledger
Suboptimization
Subordinated debenture
Subpoena - dealing with (podcast)
Subscribed stock
Subsequent event
Subsequent events (podcast)
Subsidiary account
Subsidiary company
Subsidiary ledger
Substance over form
Substantive procedures
Substantive testing
Successful efforts method
Successor auditor
Sum of the years digits depreciation
Summary of significant accounting policies
Sundry expenses
Sunk cost
Super variable costing
Supplementary information
Supplementary statement
Supplier
Supplier invoice
Supplies expense
Supplies on hand
Supply chain financing (podcast)
Supply network
Support costs
Supporting activities
Supporting schedule
Supporting services expenses
Surplus
Surrogate activity driver
Surviving company
Suspense account
Sustainable growth rate
Swing shift
SWOT analysis
Synthetic FOB destination
Synthetic FOB destination revenue recognition (podcast)
System conversions (podcast)
System weakness
Systematic expensing
Accounting Books
College Textbooks
Finance Books
Operations Books
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