TERMS FINAL TERM

Accounting Pagtutuos
Accounts Akawnt
Accounts Payable Pagkakautang sa Kalakalan
Accounts Receivable Pautang sa Kalakalan
Accrual principle
Accrued income
Accrued liabilities
Accruing
Accumulated
Depreciation
Acquisition
Adequate Disclosure
Admission Pagtanggap
Advantages
Advances Paunang Bayad
Adjustment
Agreed Capital (AC) Napagkasunduang Kapital
Agreed Value
Allowance Laan

Allowance for Bad Debts Laan

Allocate
Articles of Co-
Partnership Articles of Co-Partnership
Asset Pag-aari

Asset Revaluation Pagbabago sa halaga ng pag-aari

Asset Revaluation
method
Auditing
Bad Debts Expense
Balance Sheet
beginning capital
Bonds payable
Bonus as is
Bonus method
Book Value Halaga sa Libro
Business
Calendar year
Capital Kapital

Capital equity interest

Capital structure
Cash Salapi
Case Kalagayan
Compensation
Cash Equivalents
Consistency
Contra Asset
Co-Ownership
Cost of Sales
Debit/Credit
Memorandum
Delivery Expense
Depreciation Expense
Dissolution Pagbubuwag
Drawing Paglalabas
Drawing Account Akawnt sa paglalabas ng pera

Doubtful Accounts
Entity Concept
Entry Entrada
Entity Entitidad
Ending Capital
Equity Ekwiti
Equipment Kagamitan
Exercises Pagsasanay
Expense Payable
Fair market values Patas na Halaga sa Merkado
FAce Value as is
Firm
Fiscal year
Free interest as is
Freight - in
Furniture and Fixture
Gain tubo
General Journal Form
Going Concern
Gross Profit
Historical Cost
Income Summary
Income Summary
Account Akawnt para sa buod ng Kita
Income Statement
Income Tax
Illustrative Problem Nakakapagpaliwanag na Pagsasanay
Incentives
Interest
Insurance Expense
Intangible assets
Interest Allowance
Interest Expense Gastos sa Interes
Interest Payable
Interest Income Kita sa Interes
Interest receivable Matatanggap na Interes
Investment Pamumuhunan
Journal Talaan
Journal Entry Entrada sa Pagtatala
Ledger
Liabilities Pagkakautang
Liability Account
Liquidation Pagsasara
Liquidating Isinasara
Loans Utang
Loan Payable
Long-term investments

Loss Pagkalugi/Lugi depende sa situation

Manufacturing
Marketable Securities
Materiality
Merchandise Inventory
Memorandum Entry Entrada ng Memorandum
Mortgage Payable
Mutual Agency
Net Advantage Linis na Kalamangan
Net Assets Linis na pag-aari
Net Asset investment Linis na Pumuhunan
Net Income Linis na Kita

New firm capitalization Bagong Kapitalisasyon ng kumpanya

Noncash assets Hindi salaping Pag-aari
di-kasalukuyang pananagutan
Non-current liabilities

Notes Payable Utang na babayaran ayon sa kasulatan

 Pautang na matatanggap ayon sa kasulatan

Notes Receivable
Prinsipyo ng Obdyektibiti
Objectivity Principle

Office Salaries Pasweldo sa mga Empleyado na nasa Opisina

Mga Panustos sa Opisina
Office Supplies

Office Supplies Expense Gastos sa Suplay Pang-opisina

one-third isang-katlo
Opening Entry Panimulang Entrada
Owner’s Equity ekwiti ng may-ari
Overstatement Sobrang Pagtala
Ownership Equity Ekwiti sa Pagmamay-ari
Partner/s Kasosyo
Partnership Sosyohan
Partnership books Libro ng sosyohan
Partnership Dissolution Pagbubuwag ng sosyohan
Periodicity as is

Prepaid Insurance Bayad sa hinaharap na Seguro

prepaid expense bayad sa guguguling panghinaharap

Profit
Profit and loss ratio Tumbasan ng kita at lugi
Pro-form entry Pro-form na entrada
Property, plant, and
equipment Ari-arian, planta, at kagamitan
Property Ari-arian
Purchase Discount Diskwento sa Pinamili
Purchase Order Utos ng Mamimili
Purchase Returns and Laan at Binalik na Pinamili
Allowances
Purchases Mga Napamili
Ratio Tumbasan
Receiving Report Ulat sa Pagtanggap
Rent Income Kita sa Paupa
Residual Profit Natitirang Kita
Respectively Ayon sa pagkakabanggit
Restricted Interest as is

Revaluation of Accounts Pagsusuri ng mga Ulat

Right of offset as is
Salaries Payable Babayarang Pasahod
Salaies Allowance Laan sa Sweldo
Sales Benta
Sales Discount Diskwento sa Benta
Sales Invoice Talaan ng mga nabenta
Sales Returns and
Allowances Laan at Ibanalik na Benta

Sales Salaries Expense Gastusin sa Bentang Pasweldo

Schedule Iskedyul
Service Income Kita Mula sa serbisyo
Settlement Pag-areglo
Sets of Books Hanay ng mga Libro
Single Allocation
Procedure Pamamaraan ng Solong Alokasyon
Solution Solusyon
Siole Proprietor Nag-iisang May-ari
Supplies on Hand Natitirang Panustos
Supply Panustos
Statement of Changes in
Partner’s Equity ulat sa pagbabago ng salapi ng kasosyo
The Periodic System Sistemang Periodic
The Perpetual System Sistemang Perpetual
Totals Kabuuan
Total Contributed Capital
(CC) Kabuuang Inambag na Kapital (IK)
Trade and other
receivables kalakalan at mga inaasahang koleksyon
Trade Discount Diskwento sa Kalakalan

Trading/ Merchandising kalakalan at mga inaasahang koleksyon

Trial balance Subok na Balanse

Uncollectible accounts mga hindi makokolektang akawnts na inutang

Understatement Kulang sa Pagtatala

Undervalued mas mababa ang halaga kaysa sa nararapat na halaga

Unearned revenues Mga kita na hindi pa kinikita
Utilities Expense Gugol sa Pangkalahatang Serbisyo ng Tubig at Kuryente
Utilities payable Bayarin sa Pangkalahatang Serbisyo ng Tubig at Kuryente
Winding up Proseso ng pagbuwag ng kumpanya
Withdrawal Paglalabas ng Pera
Worksheet Pilyego sa Paggawa