Dictionary of Accounting, 2nd Edition

By Ralph W. Estes

Book Overview

Over 200 new terms have been added to this second edition, bringing the total to over 1,300 definitions. Many of the original entries have been revised, and comprehensive coverage is provided for financial accounting, management accounting, taxation, auditing, social accounting, information systems, computers, financial analysis, reporting standards, and statistical methods. Among the new terms are accelerated cost recovery system (ACRS), "carve-out" accounting, debt defeasance, deep discount bonds, flat rate tax, Governmental Accounting Standards Board, junior stock, "push down" accounting, shelf registration, single audit concept, stripped bond, tax equity and fiscal responsibility act, and windfall profits tax, to name a few.Ralph Estes is Professor of Accountancy at Wichita State University.

• Format: Paperback
• Language: English
• ISBN: 0262550113
• ISBN13: 9780262550116
• Release Date: February 1985
• Publisher: MIT Press
• Length: 168 Pages
• Weight: 0.45 lbs.
• Dimensions: 0.4" x 5.2" x 7.9"
• Age Range: 18 years and up
• Grade Range: Postsecondary and higher