Accounting Articles
Resources that cover the most important accounting principles and concepts
Accounting Resources and Guides
Accounting is one the most important functions in the corporate an financial world. It is the basis on which most of management and investment decisions are based.
WSO is focused on creating the largest and most useful repository of free accounting guides and resources to help readers get a better understanding of core concepts. Feel free to make use of these resources to boost your career and learn more about this unique field.
Learn Accounting
Below is a list of WSO's most popular accounting guides and resources. Each guide is tailored to the from the perspective of financial analysts which means that you will learn both accounting and its use in finance. These guides cover everything from the basic to the advanced accounting concepts.
All Accounting Guides
- Absorption Costing
- Accelerated Depreciation
- Accounting
- Accounting Equation
- Accounting Ethics
- Accounting Information System (AIS)
- Accounting Method
- Accounting Period
- Accounting Policies
- Accounting Profit vs Economic Profit
- Accounting Ratios
- Accounts Payable
- Accounts Payable Turnover Ratio
- Accounts Receivable
- Accounts Receivable Aging Report
- Accounts Receivable Factoring
- Accounts Receivable Turnover Ratio
- Accrual
- Accrual Accounting
- Accrued Expenses
- Accrued Income
- Accrued Interest
- Accrued Liability
- Accrual Principle
- Accrued Revenue
- Activity-Based Budgeting (ABB)
- Activity-Based Costing (ABC)
- Additional Paid-In Capital vs. Contributed Capital
- Administrative Expense
- Adjusted Gross Income (AGI)
- Adjusting Entries
- Amortization
- Amortization of Intangible Assets
- Ancillary Revenue
- Annualized Income Installment Method (AIIM)
- APIC (Additional Paid-In Capital)
- ARR – Accounting Rate of Return
- Assertions in Auditing
- Assurance Services
- Audit Legal Implications
- Audit Sampling
- Audited Financial Statements
- Auditing
- Auditing Inventory
- Auditor's Report
- Average Age of Inventory
- Average Collection Period
- Average Daily Rate (ADR)
- Average Inventory
- Average Revenue Per Account (ARPA)
- Average Revenue Per Paying User (ARPPU)
- Backflush Costing
- Balance Sheet
- Bank Reconciliation
- Bill-and-Hold Arrangement
- Book Value
- Book Value vs Fair Value
- Breakeven Number of Units
- Budgeting Software
- Calendarization
- Capital Expenditure (Capex)
- Cash
- Cash Conversion Cycle
- Cash Equivalents
- Cash Flow Statement
- Cash Flow from Financing Activities
- Cash Flow from Investing Activities
- Closing Entry
- Commitments and Contingencies
- Contra Asset
- Contributed Surplus
- Contribution Margin
- Contribution Margin After Marketing (CMAM)
- Cost Accounting
- Cost Allocation
- Cost Behavior Analysis
- Cost of Goods Manufactured (COGM)
- Cost of Goods Sold (COGS)
- Cost Method
- Cost Recovery Method
- Current Assets
- Current Debt
- Current Liabilities
- Current Portion of Long-Term Debt
- Customer Acquisition Cost (CAC)
- Customer Profitability Analysis
- Days Deduction Outstanding (DDO)
- Days Inventory Outstanding
- Days of Inventory on Hand (DOH)
- Days Payable Outstanding
- Days Sales Outstanding (DSO)
- De Minimis Tax Rule
- Debit Credit Analysis
- Deferred Acquisition Costs (DAC)
- Deferred Income Tax
- Deferred Revenue
- Deferred Tax Asset
- Deferred Tax Liability/Asset
- Deferred Tax Liabilities
- Depletion
- Depreciated Cost
- Depreciation Expense
- Depreciation Methods
- Disposition
- Earnings Before Tax
- Economic Life
- Electronic Filing
- Enterprise Resource Planning
- Expanded Accounting Equation
- Expenses
- Explicit Costs
- Extraordinary Item
- Fair Market Value
- First-In First-Out (FIFO)
- Financial Statements for Banks
- Financial Statement Manipulation
- Financial Statement Notes
- Flat Tax
- Fraud Triangle
- Franking Credit
- Freight Expense
- Full Disclosure Principle
- Funds From Operations
- GAAP
- GAAP Hierarchy
- General Ledger (GL)
- Gross Profit
- Goodwill
- Goodwill Impairment Accounting
- Half-Year Convention for Depreciation
- Headline Earnings
- Held to Maturity Securities
- High-Low Method
- Historical Cost
- Hobby Loss
- How to Calculate FCFE from Net Income
- How to Prepare for an Audit
- IFRS Standards
- Impaired Asset
- Impairment
- Implicit Cost
- Income Smoothing
- Income Statement
- Income Summary
- Income vs Revenue vs Earnings
- Inflation Accounting
- Inherent Risk
- Inheritance Tax
- Installment Sale
- Intangible Assets
- Interest Expense
- Interest Payable
- Internal vs External Financial Reporting
- Intersegmental Sales
- Inventoriable Costs
- Inventory
- Inventory Shrinkage
- Inventory Valuation
- Just in Time (JIT) Method
- Lease Accounting
- Last In, First Out (LIFO)
- LIFO Liquidation
- LIFO vs. FIFO
- Lower of Cost or Market (LCM)
- MACRS Depreciation
- Managerial Accounting
- Marginal Cost
- Marginal Cost Formula
- Marginal Cost of Production
- Marginal Profit
- Marginal Revenue
- Marginal Revenue Product (MRP)
- Market Value vs Book Value
- Markup
- Married Filing Jointly
- Married Filing Separately
- Matching Principle
- Modified Accrual Accounting
- Modified Cash Basis
- Multi-Step Income Statement
- Negative Assurance
- Negative Goodwill
- Net Book Value
- Net Income
- Net Income After Tax (NIAT)
- Net Lease
- Net Loss
- Net Operating Income (NOI)
- Net Operating Loss (NOL)
- Net Tangible Assets
- Next-In First-Out (NIFO)
- Non-Controlling Interest (NCI)
- Non-Interest Expense
- Non-Operating Expense
- Non-Operating Income
- Notes Payable
- NOPLAT
- Normal Profit
- Off-Balance Sheet (OBS)
- OIBDA
- Operating Cash Flow
- Operating Cash Flow Formula
- Operating Cycle
- Operating Expenses
- Operating Income
- Operating Margin
- Other Comprehensive Income
- Overheads
- Payroll Accounting
- Pension Accounting
- Percentage of Completion Method
- Period Costs
- Periodic Inventory System
- Perpetual Inventory System
- Petty Cash
- Philosophy of Accounting
- PP&E (Property, Plant, and Equipment)
- Prepaid Expenses
- Prepaid Lease
- Profit
- Profit and Loss (P&L)
- Profit and Loss (P&L) Statement
- Profit Margin
- Progressive Tax
- Promissory Note
- Qualified Dividend
- Qualitative Characteristics of Accounting Information
- Realized Loss
- Rent Expense
- Repo 105
- Reporting Cycle
- Research and Development (R&D)
- Retained Earnings
- Revenue
- Revenue Recognition
- Revenue vs Income
- Revenue Streams
- Revenue Variance Analysis
- Schedule K-1
- Section 338
- SG&A
- Shareholders' Equity
- Statement of Cash Flows
- Stock-Based Compensation
- Statement of Comprehensive Income
- Straight Line Basis
- Straight Line Depreciation
- Step Costs
- Stockholders Equity
- Sum of Years Depreciation (SYD)
- Sources and Uses of Funds Statement
- T Accounts
- Tangible Assets
- Target Costing
- Tax Depreciation
- Temporary Account
- Three Financial Statements
- Three Financial Statements in FP&A
- Top Accounting Forums
- Treasury Stock Method
- Types of Assets
- Types of Budgets
- Underlying Profit
- Unearned Revenue
- Unexpected Earnings
- Value Added Tax (VAT)
- Variable Costs
- Variable Cost Ratio
- Variable Overhead
- Variance Analysis
- Vertical Analysis
- Voluntary Compliance
- Voucher
- Wage Expense
- Warranty Expense
- Weighted Average Cost Method
- What Is An Audit
- Year to Date (YTD)
- Zero-Based Budgeting
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