[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-409395-105":59,"doc-detail-409395-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","dictionary-of-accounting-terms-third-edition-preface","Dictionary of Accounting Terms - Third Edition - Preface","","Barron’s Dictionary of Accounting Terms, Third Edition, provides clear, concise definitions for more than 2,500 accounting terms. It explains concepts used across financial accounting, managerial and cost accounting, auditing, financial statement analysis, and taxes, with additional terms from finance, economics, operations research, quantitative methods, computers, and related business disciplines. Entries include examples, illustrations, and frequent follow-up explanation or demonstrations to support quick understanding for novices while still offering depth for professionals seeking further detail.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/dictionary-of-accounting-terms-third-edition-preface/409395/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/dictionary-of-accounting-terms-third-edition-preface/409395.png","ImageObject",300,407,{"name":92,"@type":93},"CatatanPagi","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-07","2026-09-28",true,{"@type":102,"interactionType":103,"userInteractionCount":39},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Who is the dictionary intended to help?","Question",{"text":112,"@type":113},"The preface states it helps readers involved with accounting, from the layman to the expert, including business students and practitioners.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What types of accounting topics are covered in the dictionary?",{"text":117,"@type":113},"It covers financial accounting, managerial and cost accounting, auditing, financial statement analysis, and taxes, along with related business disciplines the accountant must know.",{"name":119,"@type":110,"acceptedAnswer":120},"How are entries organized to make lookup easier?",{"text":121,"@type":113},"Entries are alphabetized by letter rather than by word, treating multiple-word terms as single words for consistent searching.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},409395,1791461267,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":39,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},962090894170,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","cover next page >  \ntitle:  \nauthor:  \npublisher:  \nisbn10 | asin:  \nprint isbn13:  \nebook isbn13:  \nlanguage:  \nsubject  \npublication date:  \nlcc:  \nddc:  \nsubject:  \n cover next page >  \n\u003C previous page page_i next page >  \nPage i  \nDictionary of Accounting Terms  \nThird Edition  \nJoel G. Siegel, PhD, CPA  \nProfessor of Accounting  \nQueens College of the City University of New York  \nJae K. Shim, PhD  \nProfessor of Accounting  \nCollege of Business Administration  \nCalifornia State University, Long Beach  \n\u003C previous page page_i next page >  \n cover next page >  \ntitle:  \nauthor:  \npublisher:  \nisbn10 | asin:  \nprint isbn13:  \nebook isbn13:  \nlanguage:  \nsubject  \npublication date:  \nlcc:  \nddc:  \nsubject:  \n cover next page >  \n\u003C previous page page_ii next page >  \nPage ii  \nACKNOWLEDGMENTS  \nThe authors would like to acknowledge the contributions made by reviewers John Downes, formerly of the New York City Office of Economic Development, and Dr. G. Thomas Friedlob, Professor of Accounting at Clemson University. Their in-depth evaluations have been of great importance to the technical accuracy of the manuscript. Gerald J. Barry suggested many meaningful insertions and deletions that greatly enhanced the authors' prose. Thanks also go to Roberta Siegel and Cher Ragge for their assistance with the computer terms, graphics, and word processing. Anna Damaskos, Don Reis, Sally Strauss, and Eileen Prigge of Barron's have been invaluable during the many stages of editing the manuscript into its bound book form.  \n© Copyright 2000 by Barron's Educational Series, Inc.  \nPrior editions © 1995, 1987 by Barron's Educational Series, Inc.  \nAll rights reserved. No part of this book may be reproduced in any form, by photostat, microfilm, xerography, or any other means, or incorporated  \ninto any information retrieval system, electronic or mechanical, without the written permission of the copyright owner.  \nAll inquiries should be addressed to:  \nBarron's Educational Series, Inc.  \n250 Wireless Boulevard  \nHauppauge, NY 11788  \n[http://www.barronseduc.com](http://www.barronseduc.com)  \nLibrary of Congress Catalog Card No. 00-036285 International Standard Book No. 0-7641-1259-7 Library of Congress Cataloging-in-Publication Data  \nSiegel, Joel G.  \nDictionary of accounting terms / by Joel G. Siegel, Jae K.  \nShim. 3rd ed.  \n[p. cm](p. cm).  \nISBN 0-7641-1259-7  \n1. AccountingDictionaries. I. Shim, Jae K. II. Title.  \nHF5621 . S54 2000  \n657'.03dc21 00-036285  \nPRINTED IN THE UNITED STATES OF AMERICA  \n9 8 7 6 5 4 3 2 1  \n\u003C previous page page_ii next page >  \n\u003C previous page page_iii next page >  \nPage iii  \nContents  \nPreface iv How to Use This Book Effectively v Terms 1  \nAbbreviations and Acronyms 481  \nTables 484  \n\u003C previous page page_iii next page >  \n\u003C previous page page_iv next page >  \nPage iv  \nPreface  \nWhether you audit the records of a large corporation or balance your own checkbook, you will find Barron's Dictionary of Accounting Terms of immeasurable help. You may be a business persona bookkeeper, a manager, ora proprietor. You may be a business studentan accounting major or an MBA candidate. You may be an accountant or you may have to deal with accountants. Whatever the case, this Dictionary provides the definitions, examples, and illustrations you need to know about all aspects of financial record keeping.  \nIn class or at a business meeting, you are likely to hear an accounting term that is unfamiliar to you. You need to know what that term means and its application in order to follow the presentation intelligently. At home you maybe puzzled by a reference in a text you are studying or by a direction in a form you are completing. You need to understand what is meant in order to proceed with the task efficiently. Keeping a copy of this volume by your side will provide the explanations and demonstrations that will enable you to handle all of these problems.  \nAccounting is a dynamic area with a vocabulary that is constantly cha","cbCair3YXmY4WHoU","https://ap.wps.com/l/cbCair3YXmY4WHoU","pdf",3178971,682,"English","# Preface\n## How to Use This Book Effectively\n## Terms\n## Abbreviations and Acronyms\n## Tables","[{\"question\":\"Who is the dictionary intended to help?\",\"answer\":\"The preface states it helps readers involved with accounting, from the layman to the expert, including business students and practitioners.\"},{\"question\":\"What types of accounting topics are covered in the dictionary?\",\"answer\":\"It covers financial accounting, managerial and cost accounting, auditing, financial statement analysis, and taxes, along with related business disciplines the accountant must know.\"},{\"question\":\"How are entries organized to make lookup easier?\",\"answer\":\"Entries are alphabetized by letter rather than by word, treating multiple-word terms as single words for consistent searching.\"}]","Dictionary of Accounting Terms - Third Edition - Preface | PDF",1790582082,1719]