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Wall Street Prep

Accounting
Knowledge Base

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All Accounting Content

  • Accounting Equation
  • Accounting Rate of Return
  • Accounts Payable
  • Accounts Payable Turnover
  • Accounts Receivable (A/R)
  • Accrual
  • Accrual Accounting vs. Cash-Basis Accounting
  • Accrued Expense vs. Accounts Payable
  • Accrued Expenses
  • Accrued Wages
  • Accumulated Deficit
  • Accumulated Depreciation
  • Acid Test Ratio
  • Activity Ratio
  • Additional Paid-In Capital (APIC)
  • Adjusted EBITDA
  • Adjusted EBITDA Margin
  • Adjusted Net Income
  • Allowance for Doubtful Accounts
  • Amortization of Intangible Assets
  • Annual Income
  • Annual Report
  • ASC 606
  • Asset Coverage Ratio
  • Asset Turnover Ratio
  • Assets
  • Average Annual Growth Rate (AAGR)
  • Average Collection Period
  • Average Cost Method
  • Average Inventory Period
  • Average Payment Period
  • Bad Debt
  • Balance Sheet
  • Basic Earnings Per Share (EPS)
  • Basic Earnings Power Ratio
  • Berry Ratio
  • Bonds Payable
  • Book Value of Equity (BVE)
  • Book Value Per Share (BVPS)
  • Break-Even Analysis
  • Budget to Actual Variance Analysis
  • Capex to Cash Flow Ratio
  • Capex vs. Opex
  • Capital Acquisition Ratio
  • Capital Expenditure (Capex)
  • Capital Lease
  • Capital Turnover
  • Capitalization Ratio
  • Capitalize vs. Expense
  • Capitalized Software Costs
  • Cash and Cash Equivalents
  • Cash Conversion Cycle
  • Cash Flow Adequacy Ratio
  • Cash Flow Coverage Ratio
  • Cash Flow from Financing (CFF)
  • Cash Flow from Investing (CFI)
  • Cash Flow from Operations (CFO)
  • Cash Flow Per Share
  • Cash Flow Statement (CFS)
  • Cash Ratio
  • Cash Turnover Ratio
  • Certificate of Deposit (CD)
  • Change in Net Working Capital (NWC)
  • COGS Margin
  • COGS vs. Operating Expenses
  • Collateral
  • Commercial Paper (CP)
  • Conservatism Principle
  • Contingent Liabilities
  • Contra Account
  • Contra Liability Account
  • Contribution Margin
  • Contribution Margin Ratio
  • Cost of Goods Manufactured (COGM)
  • Cost of Goods Sold (COGS)
  • Credit Sales
  • Current Assets
  • Current Ratio
  • Days Cash on Hand
  • Days Inventory Outstanding (DIO)
  • Days Payable Outstanding (DPO)
  • Days Sales in Inventory (DSI)
  • Days Sales Outstanding (DSO)
  • Debt Schedule
  • Debt to Capital Ratio
  • Debt to Equity Ratio (D/E)
  • Debt to Tangible Net Worth
  • Debtor Days Ratio
  • Deferral
  • Deferred Revenue
  • Deferred Tax Liability (DTL)
  • Deferred Taxes
  • Depreciable Basis
  • Depreciable Cost
  • Depreciation Expense
  • Depreciation Tax Shield
  • Depreciation vs. Amortization
  • Diluted Earnings Per Share (EPS)
  • Direct vs. Indirect Costs
  • Discontinued Operations
  • Dividend Payout Ratio
  • Dividend Per Share (DPS)
  • Dividends Payable
  • Double Declining Balance Method (DDB)
  • Double Entry Bookkeeping
  • DuPont Analysis
  • Earnings Per Share (EPS)
  • EBIT
  • EBIT vs. EBITDA
  • EBITA
  • EBITDA Coverage Ratio
  • EBITDA Margin
  • EBITDA Primer
  • EBITDA vs. Cash Flow
  • EBITDAR
  • Effective Tax Rate
  • Effective vs Marginal Tax Rates
  • Equity Multiplier
  • Equity Ratio
  • Equity Turnover Ratio
  • Expenditure
  • FIFO vs. LIFO
  • Financial Planning and Analysis (FP&A)
  • Fixed Asset Turnover Ratio
  • Fixed Assets
  • Fixed Charge Coverage Ratio (FCCR)
  • Form 10-K Filing
  • Form 10-Q Filing
  • Form 8-K
  • FP&A Career Path and Salary Guide
  • Full Disclosure Principle
  • Going Concern Assumption
  • Goodwill Accounting
  • Goodwill Amortization
  • Gross Margin
  • Gross Pay vs. Net Pay
  • Gross Profit
  • Gross Sales
  • Gross vs. Net Income
  • Growth Capex vs. Maintenance Capex
  • Historical Cost Principle
  • How are the Financial Statements Linked?
  • Impact of TCJA on the Dividends Received Deduction
  • Insolvent
  • Interest Coverage Ratio (ICR)
  • Interest Expense
  • Interest Income
  • Interest Tax Shield
  • Inventory
  • Inventory Turnover Ratio
  • Inventory Write-Down
  • Inventory Write-Off
  • Leverage Ratio
  • Liabilities
  • Liquidity Ratio
  • Liquidity Risk
  • Long Term Debt (LTD)
  • Marketable Securities
  • Matching Principle
  • Multi-Step Income Statement
  • Negative Working Capital
  • Net Book Value (NBV)
  • Net Cash Flow (NCF)
  • Net Debt
  • Net Debt to EBITDA Ratio
  • Net Income
  • Net Interest Margin (NIM)
  • Net Operating Assets
  • Net Operating Loss (NOL)
  • Net Profit Margin
  • Net Profit Ratio
  • Net Realizable Value (NRV)
  • Net Revenue
  • Net Working Capital (NWC)
  • Non-Controlling Interest (NCI)
  • Non-Current Liabilities
  • Notes Payable
  • Operating Assets
  • Operating Cash Flow (OCF)
  • Operating Cash Flow Margin
  • Operating Cash Flow Ratio
  • Operating Cycle
  • Operating Expenses
  • Operating Income
  • Operating Margin
  • Operating Profit
  • Operating Working Capital (OWC)
  • Original Issue Discount (OID)
  • Other Comprehensive Income (OCI)
  • Overhead Costs
  • Paid-In Capital
  • Payables vs. Receivables
  • Pre-Tax Income (EBT)
  • Pre-Tax Profit Margin
  • Prepaid Expenses
  • Profit and Loss Statement (P&L)
  • Profit Margin
  • Profitability Ratio
  • Property, Plant and Equipment (PP&E)
  • Quality of Earnings Ratio (QoE)
  • Quick Ratio
  • Research and Development (R&D)
  • Restricted Cash
  • Restricted Stock Units (RSUs)
  • Retained Earnings
  • Retention Ratio
  • Return on Net Assets (RONA)
  • Revenue Recognition Principle
  • Sales to Operating Profit
  • Salvage Value
  • SEC EDGAR
  • Sell-Through Rate
  • Semi-Variable Cost
  • SG&A Expense
  • SG&A Margin
  • Shareholders Equity
  • Shares Outstanding
  • Solvency Ratio
  • Solvency Risk
  • Statement of Cash Flows (Part 1)
  • Statement of Cash Flows (Part 2)
  • Statement of Owner’s Equity
  • Stock Based Compensation (SBC)
  • Stock Turnover Ratio
  • Straight Line Depreciation
  • Sum of the Years Digits Method
  • Tangible Book Value (TBV)
  • Times Interest Earned Ratio (TIE)
  • Treasury Stock
  • Unearned Revenue
  • Units of Production Method
  • US GAAP vs. IFRS
  • Useful Life
  • Variable Expense Ratio
  • Vertical Analysis
  • Wages Payable
  • Weighted Average Shares Outstanding
  • Work in Progress (WIP)
  • Working Capital
  • Working Capital Cycle

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