Accounting GlossaryIt’s Never Been Easier to Answer an Accounting Question, Learn a New Topic or Study AccountingabcdefghijklmnopqrstuvwxyzaAccounting EstimatesAccountsAccounts PayableAccounts ReceivableAccrual BasisAllowance for Bad DebtAssetsbBalance SheetBasic Accounting EquationcCash BasisCash to AccrualChart of AccountsClosing EntriesCombined Financial StatementsContra AccountsCost of Goods SoldCreditsdDebitsDirect MethodDouble Declining BalanceDouble Entry AccountingeEquityfFIFO - First In, First OutgGAAP to IFRSGeneral LedgeriIncomeIncome SummaryIndirect MethodlLiabilitiesLIFO - Last In, First OutmMaterialityoOrder of LiquiditypPermanent AccountsrRevenuesSOC 1SOC 2Sum of Years DepreciationtT AccountsTemporary AccountsuUnits of Production Depreciation