1. Assets 56. Bank charges 110.

cost accounting
2. Current assets 57. Cheque 111. management accounting
3. Fixed assets 58. Sales 112. transaction
4. Liquid assets 59. Sales books 113. financial accounting
5. Building 60. Purchases 114. summarizing
6. Land 61. Purchase book 115. analyzing
7. Furniture 62. Cash book 116. companring
8. Cash 63. Journal 117. interpreting
9. Bank 64. Ledger 118. recording
10. Stock 65. Balance sheet 119. accounting standards
11. Investments 66. Profit 120. trial balance
12. Return on investments 67. Loss 121. joint venture
13. Interest 68. Trading account 122. insurance policy
14. Commission 69. Indeminity 123. pass book
15. Liabilities 70. Annual turnover 124. rectification of errors
16. Current liabilities 71. Cost of sales 125. fullsubscription
17. Long term liabilities 72. Fixed expenses 126. over subscription
18. Loan 73. Locker rent 127. under subscription
19. Cash credits 74. Interst on loan 128. financial statements
20. Creditors 75. Statement of profit and 129. partnership
21. Debtors loss 130. company accounts
22. Prepaid expenses 76. Provisions 131. debentures
23. Rent 77. Contingencies 132. share
24. Taxes 78. Reserve 133. collateral security
25. Salary 79. Current ratio 134. equipment
26. Wages 80. Fixed ratio 135. escrow
27. Carriage inward 81. Cost ratio 136. fringe benefits
28. Carriage outwards 82. Liquidy ratio 137. gross prifit
29. Income tax 83. Indirect cost 138. net profit
30. Octroi 84. Retained earning 139. policy amount
31. Sales tax 85. Overhead 140. goodwill
32. VAT 86. Annual turnover 141. holding cost
33. Expenses 87. Sharecapital 142. nominal account
34. Income 88. Fixed deposit 143. real account
35. Dividend 89. Savings account 144. personal account
36. Sharecapital 90. Current account 145. nonprofit organization
37. Authorised sharecapital 91. Abnormal items 146. working capital
38. Premium 92. Bills payable 147. noncash expenses
39. Insurance 93. Bills receivable 148. operating cost
40. Claim 94. Accrued expenses 149. quick assets
41. Provident funds 95. Revenue 150. quarterly earnings
42. Reservs 96. Adjusting entry 151. repair
43. Audit 97. Bank overdraf 152. receipt
44. Bad debts 98. Overhead 153. purchase returnes
45. Inventory 99. Discount 154. sales returnes
46. Book value 100. Interest rate 155. treasury bill
47. Depreciation 101. Bank reconciliation 156. warrenty
48. Amortization 102. discount allowed 157. working capital
49. Provision 103. discount received 158. insolvent
50. Contingent liabilities 104. book keeping 159. solvent
51. Accrued income 105. accountancy 160. liquidity
52. Accrual basis 106. accounting 161. mortgage
53. Single entry 107. budget 162. monetory
54. Double entry 108. chequebook 163. marketable securities
55. Bank 109. cash flow 164. short time liabilities
165. long time liabilities
166. subsidiary
167. sole proprietor
168. petty cash
169. posting
170. promisory note
171. entity concept
172. money measurement
concept
173. periodicity concept
174. accrual concept
175. matching concept
176. going concern concept
177. cost concept
178. realization concept
179. conservatisam
180. consistency
181. materiality
182. accounting standards
183. accounting policies
184. valuation
185. accounting equation
186. drawings
187. miciallanious expences
188. suspense account
189. deposit
190. straight line method
191. reducing balance method
192. annuity method
193. sinking fund
194. preference shares
195. marketable securities
196. capital redemption
reserve
197. forfeited shares
198. branch accounts
199. financial statements
200. doubtful debts