Dictionary of Financial and Accounting.

Version 1

2014

Certified Public Accountant.

Dr.Farag Abdulbadia Farag Ahmed Nour.

Doctor of Financial Accounting and Auditing, Corllins University, U.S.A .
Master of Financial Management and Finance, Ain Shams University, Cairo, Egypt (MBA).
Master of Financial Accounting and Auditing, Corllins University, U.S.A (MSC).
Consultant of International Commercial Arbitration a Certified (C.I.C.A.C).
Certified Financial Consultant From AMCL for Media and Culture Academy British England
and Corllins University, U.S.A, (C.F.C).

Certified Administrative Consultant (4 Diplomas) From Masters Academy For Administrative

and Accounting Systems (C.A.C).

Certified Professional Manager From CIT for information technology Academy British
England and AMCL for Media and Culture Academy British England (C.P.M).

International Professional Certified Advanced Counselor in Accounting and Financial

Management From AMCL for Media and Culture Academy British England (Certificate
Professional).

Professional International Certified Advanced Efficiency in Financial Analysis For

Companies And Institutions From Van ridge University, USA (Certificate Professional).
Professional International Certified Advanced Efficiency in Accounting and Financial
Management For Companies From Van ridge University, USA ,Sharq Academy For Applied
Sciences and Certified and authenticated from the Egyptian Foreign Ministry.



Accounts Payable
Accounts Receivable
Acquisition Analysis
Board of Directors
Budget
Budget Director
Budgeting
Centralization
Characteristics
Chief Accounting Officer
)Chief Executive Officer (CEO
Chief Financial Officer
Chief Information Officer
Compilation
Compliance
Controller
Cost Accounting
Data
Decentralization
Delegation of Authority
Direct Labor
Directing
Economic Analysis
Ethics
Expenditures
Facilitator
Financial Analysis
Financial Planning
Financial Reports

) (
) (

)(

Forecasts
General Accounting
Globalization
Information
Insurance
Internal Auditing
Job Description
Laws
Make-or-Buy Decisions

Management Information Systems

Measuring
Navigator
Organizing
Overhead
Payroll
Performance Measurement
Planning
Procedures
Qualifications
Recording
Records
Regulations
Reporting
Reports
Rules
Standards
System Design
Taxes
Variances Analysis
Accountability
Accounting Controls
Accounting System

Adjustments
Administrative Controls
Asset Custody
Audit committee
Auditing Standards Board (ASB)
Auditor

( )

Authorization and Reporting Controls

Bank Regulatory Agencies

Bribery and Kickbacks
Capital Expenditures
Change Controls
Communication
Competent and Trustworthy Personnel

Compliance
Compliance Objectives
Control Accounts
Control Activities
Control Environment
Control Procedures
Control Structure
Corporate Culture
Corporate Goals and Objectives
Customers
Defect-Free Products
Documentation Controls
Economic Trends
Electronic Data Interchange (EDI)

Evaluation Tools
External Factors
Fictitious Transactions

( )


( )

Financial Reporting Objectives

Flow Charts
Foreign Corrupt Practices Act
Fraud
Fraudulent Financial Statement
Generally Accepted Accounting Principles

Growth
Information
Institute of Management Accountant

International Errors (Fraud)

Internal Audit
Internal Control
Just-in-Time (JIT)

Legislative and Regulatory Bodies

Long-Term Planning
Management Override
Monitoring
National Commission on
Fraudulent Statements Reporting
(NCFFR)
Operating Objectives
Operational Controls
Operational Efficiency
Organization(al) Structure
Payment Cycle
Performance Reports
Personnel Standards
Potential Risks
Practices
Production Cycle

( )

Profit Center
Profitability
Quality Control
Redundant Controls
Regulations
Regulators
Regulatory Agencies
Revenue Cycle
Risk Assessment
Safeguarding
Safeguarding Controls
Segregation of Duties
Short-Term Planning
Suppliers
Time and Motion Studies
Time Cycle
Uninternational Errors
Valuation
White-Collar Crime
)A Cash Cow (product
)A Dog (product
)A Star (product
)A Wild Cat (product
Asset Turnover
Business Mission
Contribution Margin
Cost effectiveness
Development Plan
Distribution Channels

)(

)(


)(

Diversification Plan
Divestment Plan
Downsizing
Earnings per Share
Employee Stock Ownership Plans
(ESOPs)

( )



( )
)(

Environmental Analysis
External Environment
Financial Strategies
Foreign Exchange Rate
Growth Strategy
Human Resources Strategies
Internal Environment
Know-How
Labor Turnover Rate
Life Cycle
Line Officers
Manufacturing Strategies
Market Share
Market Strategies
Operations Plan
Planning Cycle
Planning Period
Planning Timing
Price/Earnings Ratio
Product Mix
Product Strategies
Productivity
Profitability

)(

) (

R&D Strategies
Receivable Turnover
Return on Assets
Situational Analysis
Staff officers
Strategic Analysis
Strategic Plan
Strategic Planning
System of Plans
Think Tanks
Accumulated Depreciation
Average Collection Period
Average Growth Rate
Backlogs
Bonds
Capital Cost
Capital Investments
Cash flows
Competition
Cost of Capital
Cost Overruns
Current Ratio
Ecological Costs
Financial Position
Indebtedness
Liquidity
Loan Covenants
Long-Term Financial Planning
Market Value

Marketing Campaigns
Minority Interests
Number of Times Fixed charges are
Earned

Operating Costs
Paid-in Capital
Percentage Return on Average
Assets

Percentage Return on Average

Shareholders Equity

Ratio of Long-term Debt to Net

Worth

( )


( )

Retained Earnings
Return on Investment
Risk Analysis
Sales Backlog
Slide Rules
Stock
What If ? analysis
Working Capital
Annual Plan
Bad Debts
Bill of Materials
Break-even Analysis
Capital Assets Budget
Capital Budget
Cash Budget
Cash Disbursement
Cash Discount

Coincident Indicators
Complete Budget
Comprehensive Budget
Coordinating
Correlation
Dividends
Economic of Scale
End-Use Analysis
Excess Capacity
Fixed Costs
Globalization
Idle Capacity
Inventory Budget

( )

( )

Judgmental (nonstatistical) Methods

Labor Budget
Lagging Indicators
Leading Indicators
Manufacturing Expense Budget
Marginal Profit (Income)
Market Simulation
Operating Plans
Planned Financial Statements
Planned Income and Expense St.
Planned Income Statement
Production Budget
Purchases Budget
Research and Development Budget

Royalties
Sales Budget


) (

) (

Sales Mix
Sales Mixture
Sales (selling) Price
Selling, General and
Administrative Budget
Statistical Methods
Subsidiary Plans
Time Series Analysis
Variable Costs
Advertising
Bonus
Channel of Distribution
Commission
Demonstration
Differential Costs
Direst Cost Method
Drill Down Technique
International Transfer Prices
Jobbers
Marginal Costs
Measuring Sticks
Out-of-Pocket Costs
Personal Solicitation
Pricing
Pricing Policy
Product Pricing
Prospective Customers
Quota
Return on Assets Method

Sales
Sales Analysis
Sales Incentive Plans
Sales Promotion
Sales Reports
Sales Territory
Standards of Effort
Standards of Results
Target Cost Method
Telephone Solicitation
Total Cost Method
Total Costs
Ultimate Consumer
Volume price-Breaks
Warehouses
Wholesaler
Advertising and Sales Promotion
Expenses
Calendars
Circulars
Classes of Customers
Cost Object
Credit Rating of Customers
Demonstrations
Direct Selling Expenses
Distribution Channels
Distribution Expenses
Folders
Free on Board (F.O.P)

General Distribution Expenses

Hundredweight
Inserts
Market Research Expenses
Older-Filling
Order-Getting
Outdo Competition
Procurement Costs
Production Costs
Project
Quotations
Retailer
Selling Efforts
Standards
Store Displays
Trade Mark
Transportation Expenses
Window Cards
Activity-Based Costing System
Bill of Material
Call-in-Pay
Continuing Costs
Cost Control
Cost of Living Allowances
Cost Reduction Program
Direct Labor
Direct Materials
Distribution Costs
FICA

) (






)(USA

Freight Cost
General and Administrative
Costs
Group Life Insurance
Health Insurance
Holiday Pay
Indirect Labor
Indirect Materials
Interim Financial Statements
Inventory Control
Inventory Valuation
Invoice Value
Job Order Costing
Just-in-Time (JIT)
Abor Routing
Material Requirement Planning
MRP
Measures
Operational Audit
Out-of-Pocket Costs
Overhead
Pension Costs
Performance Measurement
Performance Measures
Price Setting
Process Costing
Productivity Bonuses
Purchasing and Receiving
Sales Taxes and Duties

( )


( )




( )








) (

Scrap
Spoilage Products
Standard Requisition
Theoretical Losses
Unavoidable Losses
Usage
Vacation Pay
Waste

Workers Compensation Insurance

Costs

) (
) (

) (

)Work-in-process (WIP
Alphanumeric Fields
Amortization
)Bill of Activities (BOF
)Bill of Materials (BOM
Bottlenecks
Budgetary Control
Clerical Costs
Controllable Variances
Cost Drover
Cost Pool
Depreciation
Downtime
Efficiency Variance
Favorable Variances
Financial Position
Fixed Budget
Fixed Costs
Flexible Budget

Flowchart
Forklift
Fringe Benefit Costs
Functionality
High-Low Method
Indirect Labor
Indirect Manufacturing Expenses
Non-Value Added Costs
Non-Value Added Processes
Normal Capacity
Overhead
Overhead Rate
Patent Amortization
Practical Capacity
Production Capacity
Property Taxes
Royalty
Safety Expense
Salvage Expense
Scatter Chart
Semi-Variable Costs
Sourcing
Rate of Spending Variance
Step-Down Allocation Method
Supplies
True Costs
Uncontrollable Variances
Unfavorable Variances
Variable Costs

 )(

( )

Volume Variance
Bad Debts
Benchmark
Cask Administration
Cash Discount
Charitable Contributions
Clean Desk Policy
Consultant Fees
Cost Variability
Dues and Subscriptions
Fidelity Bonds
Financial Auditing
Fiscal Agent
General and Administrative Expenses
(G&A)

)(

Head Office
Headquarters
Human Resources
Legal Department
Litigation
Local Area Network (LAN)
Management Information Systems
(MIS)

Office of Corporate Secretary

Office of the Chairman of the
Board
Office of the Chief Financial
Officer

Office of the Chief of Internal

Auditor

Office of the President

Office of the Treasurer
Patents and Trademarks
Provision for Doubtful Accounts
Public Relations
Research and Development
(R&D)
Retirement Plan Investment
Risk Management
SEC Relations
Special Review
Step (Semi-Fixed) Costs
Street Collection
Systems Auditing
Travel and Entertainment
Voice Mail Systems
Window Collection
Acceleration of Cash Receipts
Amortization of Discount
Amortization of Premium

( )






)(
)(

( )




)(
( )

Automatic Clearing House (ACH)

Bank Reconciliation
Bankers Acceptance
Bona Fide
Bonded Ledger
Brokerage Commission
Brokerage Fees (Commission)
Call Money Deposit
Carelessness

)(

)(

Carrying (Book) Value

Cash Blotter
Cash Disbursement
Cash Equivalent
Cash Float
Cash Overage
Cash Receipts
Cashier
Certificates of Deposits
Check-off
Clearing House
Clearing Time
Collusion
Commercial Papers
Compensating Balances
Concentration Bank
Confirmation
Conservation of Cash
Credit Rating
Current Securities
Custodian Bank
Dealers
Deface
Deposit Slip

)Depository Transfer Check (DTC

Deposits in Transit
Diversification
Dividends Dates
Dividends in Arrears
Domestic Commercial Papers
Draft

Embezzlement
Embezzler
Endorsement
Federal Agency Issues
Finance company Papers
Forge
Fully Hedged Commercial
Papers
Funds
Imprest System
Internal Check System
Internal Control System
Investee
Investment Portfolio
Investment Restrictions
Investor
Janitorial Services
Kiting
Lapping
Liquid Capital
Liquidity
Lock-box System
Loss and Gain
Marketability
Marketable Investments
Maturity
Maturity Limits
Merger and Acquisition
Misappropriation of Cash
Money Market Instruments
Monotonous Chore

) (

) (

) (
) (
) (

 ) (


)(

)
(
Over-the-counter Collections on
Account

Past-Due Account

Payee
) (
Payer

Peculation

Perforate
) (
Petty Cash Fund

Pocketing the Cash

)Preauthorized Draft (PAD


Prime Commercial Papers

Rating
Redemption or Sale Price


Reimbursement of Imprest
Remittance


Repurchase Agreement
Sales Taxes

Savings and Loan Associations

Scrutiny

Selected Foreign Government Issues

Short-term Tax Exempts

Solicitors


Stock Ledger

Mutilate
Negotiable Investments
Noncurrent Securities
Outstanding Checks
Overnight Deposit
Over-the-counter Cash Sales

)(

)(

Time Deposits
Top Credit Rating
Trade-in
Treasury Bills
Treasury Bonds
Treasury Notes
Unclaimed Dividends
Unrealized Losses
Valuation Account
Voting Stock
Zero Balance Accounts
Accounts Receivable
Accounts Receivable Turnover Ratio

Aging Report
Bankruptcy Proceedings
Bogus Transactions
Clearing-house
Collusion
Concern
Confirmation Letter
Credit Manager
Credit Sales
Creditworthy
Default
Degradation in Performance
Delinquent Accounts
)Electronic Data interchange (EDI

Factoring
Footing
Hinder

Modem
Overdue Accounts
Over-Trading
Perpetrate
Prospects
Rating
Ratios
Reasonableness
Receivership
Seasonality
Settlement
Stock Exchange
Suspense Account
Taxes Receivable
Terms of Sales
Tickler File
Trends
Write Off
Write Up
Acquisition
Bar Code
Bids
Carrying Costs
Commensurate
Commingle
Consignment Inventory
Consistency
Customer-Owned Inventory
Defective Parts

) (

) ... (

) (

Delivery
)Economic Order Quantity (EOQ

Economical Order Size

Extended Cost
)First in First out (FIFO
Handling
Identified or Specific Cost Method

Insurance
Inventory
Inventory Controls
Inventory Fraud
Inventory Management Systems
Inventory Tracking
Inventory Valuation
Kitting
Knowledgeable
)Last in First out (LIFO
Lead Time
Log
Lower of Cost or Market
Manufacturing Cells
Markdown
)Materials Review Board (MRB
Minimum-Maximum System
Monthly Average Cost Method
Moving Average Cost Method
Obsolescence
Obsolete Stock
Overinvestment

Periodic Inventory System

Perishable Stock
Perpetual Inventory System
Physical Inventory
Pilferage
Preclude
Price Hedge
Receipts
Receiving Dock
Reorder Point
Replacement Cost Method
Requisition
Reservation Method
Reserve Stock Method
Retail Inventory Method
Safety Stock
Shrinkage
Simple Arithmetic Average Cost
Specifications
Spoilage
Spot-Check
Stage of Completion
Standard Cost Method
Storage
Tag
Taxes
Tenders
Tracking Cost
Visual Check Method

)(



)(

Warehousing
Weighted Average Cost Method
Write-Down
Write-Off
Double-Declining Balance
Accountability
Amortization
Attendant Risks
Automation
Average Controller
Bankruptcy
Bids
Budget Overrun
Budget Underrun
Capital Assets
Capital Budget
Capital Budgeting
Capital Expenditure
Characteristics
Compatibility
Cost of Capital
Cost Recovery
Delve
Depletion
Discounted Cash Flow Methods
Donations
Economic Life
Financial Capability
Financial Embarrassment

) (

) (

Fixed Assets
Fluctuations in the Foreign
Exchange Rate
Franchise Taxes
Fully Depreciated Assets
Hurdle Rate
Imperative
Imprudent Commitment
Inflation
Intangible
)Internal Rate of Return (IRP
Lack of Materials
Levy
Machine breakdown
)Net Present Value (NPV
Non-Value Added Functions
Obsolescence
Outlay
Parking Lot
Permissible Range
Piecemeal
Political Risk
Post-Audit
Postproject Appraisals
Potential Savings
Prudent Judgment
Ramification
Ranking Capital Projects
Rate of Return on Investment

Replacement and Expansion

Risk Analysis
Salvage Value
Scanning
Scrapping
Sensitivity Analysis
Sizable
Sizable (or Sizeable) Transactions
Taxing Authorities
Taxpayer
The Accountants Method
The Operators Method
The Payback Period
Threat of expropriation
Time value of Money
Vender
Withholding Taxes
Acceptability
Accounts Payable Turnover
Accrued Expenses
Bankruptcy
Bargain Purchase Option
Bond Rating
Bondholders
Capital Lease
Capitalization
Capitalization Standard
Conservative
Contingent Liabilities

( )




( )



( )

( )

Credit Agreement Provisions

Credit Agreements

Current Liabilities

Debt Capacity

Debt Coverage Ratios

Debt Instruments

Debt Markets

Deductibility
) (
Deferred Compensation

Deferred Income Taxes

Deterrent

Earnings Coverage Standard

Fair Market Value

Favorable Leverage
) (
Financial Lease

Indebtedness

Indenture

Insolvency

Institutional Lenders

Intermediary

Lease Financing

Lease Payments

Lease Term

Lessee
Lessor

Liabilities

Long-Term Debt to equity Ratio

Long-Term Lease

Long-Term Liabilities

Lower Quartile

) (

) (
) (

) (

Minimum Lease Payments

Minority Interests
Notes Payable
Operating Lease
Pledge
Profitability
Quick Ratio
Subordinated Debts
Time of Adversity
Trustee
Unfavorable Leverage
Acquired Company
Acquiring Company
Acquisition
Basic Accounting Concepts
Capital Gains
Capital Stock
Capital Structure
Capitalization
Cash Dividends
)Common Shares (Stock
Contributed Capital
Cost of Capital
Database
Debt Ratio
Dividend Policy
Dividend reinvestment Plans
Downward Trend
Earned Capital

 ) (

) (

)Earnings per Share (EPS

Equity
Equity Capital
Equity Planning
Financial Leverage
Formula
Payout Ratio
Plow-back the Profits of a Business

)Price-Earnings Ratio (P/E

Propitious conditions
Rate of Growth of Equity
)Rate of Return on Equity (ROE
Retention Ratio
Risk-Free Securities
Shareholders
Shareholders Equity
Sorting
Stock Repurchase
Stock Split
Tax Legislation
Trend and Outlook
Absenteeism
Accounting Period
Calendar Year
Chart of Accounts
Closing Procedures
Consignee
Corporate Headquarter
Disbursements

) (


) (

) (

Functional Flowchart
Geographic Flowchart
Interim Reports
Morale
Natural Business Year
Optimum Delivery Time
Output
Overseas Operations
Parallel Activities
Perfect Accuracy
Remote Locations
Serial Activities
Taking Inventory
Activity Measures
Amortization
Cash Flow Measures
Cost of Goods Sold
Creditworthiness
Debt Measures
Disrepair
Economic Value Added
Effectiveness
Efficiency Ratios
Electronic Data Interchange
Extending Payables
Factoring
Financial Performance
Layoff
Liquidity

Liquidity Measures
Market Value Added
Material Requirements Planning
Measures of Growth
Number of Times Fixed Charges
are Earned
Operating Measures
Overinvestment
Percent Operating Margin as
Related to Sales
Percent Return on Assets
Employed
Percent Return on Shareholder
Equity
Percent Return on Net Sales
Performance
Performance Measurement
Performance Measures
Performance Valuation
Premium Prices
Price-Earnings Ratio
Prices Concessions
Profitability Measures
Ratio of Gross Profit to Net Sales
Ratios
Service Charge
Subcontractors
Sufficiency Ratios
Trends

( )

Valuation
Assessment dates
Assessment of Taxes
Chart of accounts
Claims
Compilation of Information
Direct Tax
Divestitures
Evasion of Tax
Excise
Excise Officer
File
Normal protests
Fringe Benefit Programs
Governmental Agencies
Gradual Tax
Hearing Dates
Incidence of Tax
Income Taxes
Incompetence
Indirect Tax
Nontaxable Income
Payroll Taxes
Pension Plans
Petition
Profit Centers
Property Taxes
Proportional Tax
Regulations

Rules
Rulings
Sales Taxes
Specific Tax
Tax Administration
Tax Calendar
Tax Cut
Tax Deduction
Tax Exempt
Tax Free
Tax Movement
Tax Rate
Tax Reduction
Tax Relief
Tax Returns
Tax Roll
Tax Transmission
Taxable
Taxes
Taxes on Capital
Taxes on Building
Taxing Authorities
Wages Tax
Withholding of Tax
Accident Insurance
Adjuster
Air Cargo Insurance
Appraise
Ascertain

) (

) (

Assessable Policy

Backup Systems

Boiler and Machinery Insurance

Business Interruption Insurance

Captive Insurance Company
)(
Checklist
)(
Commercial Property Insurance


Comprehensive auto Liability

Insurance
Comprehensive Crime Insurance

Compulsory

Contractual Obligations

Deductibles
)(
Directors and Officers Insurance

Disability Insurance

Duplicate

Effective Date
) (
Escalator Clause
) (
Fidelity Bond
)(
General Liability Insurance

Group Life Insurance

Hail

Hazard

Health Insurance

Inland Marine Insurance

Insurable Hazards

Insurance

Insurance Against Accident of the Body

Insurance Against Civil Responsibility









) (

)(

) (






)(

Insurance Against Old Age

Insurance Agents
Insurance All Risks
Insurance Broker
Insurance Company
Insurance Coverage
Insurance Declaration
Insurance Fees
Insurance Policy
Insurance Premium
Insurance Rate
Insurance Regulatory
)Information System (IRIS
Insure
)Insure (Insured
Insurer
Key Person Insurance
Leasehold
Lloyds of London
Long-term Disability
Marine Insurance
Monoline Company
Mutual Insurance Company
Negotiable Security
Nonassessable Policy
Ocean Marine Insurance
Peril
Policyholders

Prevent
Professional Risks Indemnity
Insurance
Ransom
Reciprocal Organization
Regulations
Retrospective Rating
Risk Management
Access
Access Control Software (ACS)
Application Logic
Application Server
Bar Charts
Batch Mode (Batch Processing)
Bidirectionally Sent
Communication Server
Database Processing
Database Server
Distributed Client/Server
Architecture
Down-sizing

( )









/

/
( )

Executive Information System (EIS)

File Server
Graphical User Interface (GUI)
Implementation
Increased Data Access
Input/Output Devices
Interfaces
Interoperability
Logic Processing

Logon


Mainframe
Memory

Minicomputer

Network Topology

Off-Line
-
On-Line

Open Systems

Panacea

Pandoras Box

Pie Charts

Pilot Program
)(
Proprietary Architectures

Query Language

Reengineering
) (
Relational Database


Relational Database Management
)System (RDBMS

Right-Sizing
Security and Integrity Issues
) (
Smart-Sizing

Structured Query Language

Terminal Display Management

Terminal-Host Architect

Transaction Server

Trigger

Troubleshooting

Upgrade
) (
Up-sizing

User Friendly Interface

Viable Strategy
Wait-and-See Strategy
Ad Hoc Reporting Capabilities
Allocation
Automated Financial Accounting
Systems
Batch
Batch Processing
Billing
Cash Management
Cash Sales
Check Writing
Consolidation
Copying
Credit Limits
Credit Memos
Credit Sales
Custom-built Systems
Debit Memos
Default
Diagnostic Message
Disbursements
Distribution
Documentation
Download
Dumb Terminals
Dunning Letters
Edit
Employee Advances
Employee Payables
Enhancement

) (
) (





) (

)(

) (
) (

Error Suspense Account

Extenuating Circumstances
File Maintenance
Financial Applications
Financial Events
Financial Information
Format
Four-way Matching
Function Key References
Functionality
General Ledger
General-purpose Financial
Statements
Graphical Icons
Host Commands
Host Language
Icon
Income Statement
In-house Developed Systems
Installation
Interfaces
Interfacing System
Invoice Processing
Invoices Pat Due
Journal
Line of Credit
Manipulation
Menu Options
Microcomputers
Modules
Navigation

Nonfinancial Information
Numeric
Off-the-shelf Software
On-line
On-line Help
On-line Input
On-line Inquiry
On-line Tickler File
Organizational Impact
Organizational Unit

) (
) (

) (
) (

Outsourcing Financial Applications

Overlapping Windows
Password
Payment Optimization
Payments on Accounts
Posting Cycle
Pre-coded
Purchase Order
Quote
Read Only
Real-time Input
Real-time Output
Real-time Processing
Real-time System
Reconciliation Statement
Recurring
Recurring Journal
Report Writing
Retail Business
)Sick Days (Leave
Sign-off

Sign-on
Spreadsheet
Stand-alone Menu
Standard Features
Standard Reports
Subsidiaries
Subsidiary Ledger
Suppliers
Suspense Account
Three-way Matching
Time Records
Tolerance Limits
Transactions
User-defined Account
User-defined help Screens
User-Friendly Interface
User-groups
Withholding of Tax
Workstations
Alpha Character
Alpha-numeric Character
Application Areas
Audit Trail
Automated Financial
Information System
Batch Total
Bid
Bidder
Bug
Bug Free

)(




) (
)(




) (




) (

)Central Processing Unit (CPU

Check Digits
Compatibility
Compilation Speeds
Computational Tasks
Computer Configuration
Configuration
Contract Negotiations
Cover (ing) Letter
)Cross Reference (X-REF
Data Requirements
Database Compilers
Database Management Systems
Deadline
Debug
Debugging Aids
Disk
Executive Interviews
File Maintenance Programs
File Management Processor
General Systems Narrative
Hardware Configuration
Inquiry Requirements
Interactive
Master File
Multi-user Capabilities
Networking
Non-accounting Data
Non-recurring Costs

Numeric Character
Operating Systems
Package Enhancements
Peripheral Devices
Plan of Action
Post-Implementation Review
Post-Installation Review
Print Spoolers
Problem Resolution
Processing Requirements
Programming Language
Questionnaire
Rating Sheet
Recovery
Recurring Costs
Reference Calls
Remedies
Remote Devices
Remote Diagnostics
)Report Generator (Writer
Reporting Requirements
Reputation
)Request for Proposals (RFP

) (
) (

)Research and Development (R&D

Response Time
Screen Formatters
Sorting and Text Editing
Source Code
Stability

Systems Specifications
Systems Support Software
Systems Utilities
User Group
Vendor Evaluation Criteria
Acceptance Tests
Ad hoc Program
Adaptability
Bench Tests
Change Management
Checklist
Code
Computer-Aided Software
)Engineering (CASE
Custom Software
Customizing
Cut-over Period
Cut-over Planning
Data Conversion
Deliverables
Destination
Documentation Tests
Download
Feasible
File Layout
Final Requirements Tests
Functional Specification
Installation Test Scripts
Integration
Integration Tests

) (






) (

) (



) (

) (

) (

Issue Log
Mapping
Multi-site Tests
Operational
Parameter
Procedures Tests
Program Skeletons
Programmer
Project Sponsor
Prompt
Pseudo Code
Pseudo Coding Language
Pseudo Language
)Purchase Order (PO
Quality Assurance
Quality Control
Quality Management
Recovery Tests
Scope Document
Security and Control Tests
Software Package
Status Reports
Stress Tests
System Tests
System Tuning
Test Design
Uncetainty
Unit Tests
Usability Tests
Volume Tests

Accredited Standards Committee

American National Standard

Institute (ANSI)
Bar Coding

Batch Reporting

Bill of Lading

Business Process Redesign (BPR)

Computer-Aided Design (CAD)


Computer-Aided Manufacturing
(CAM)
Definition of Interchange Data

Distributed Processing


EDI for Administration,
Commerce, and Transport

(EDIFACT)
Electronic Data Interchange


Electronic Data Interchange
Standards
Electronic Funds Transfer (EFT)

Electronic Mail (e-mail)

Electronic Mailbox

Emulation


Error Recovery
Fall-back

Freight Bills

International Standards
( )
Organization (ISO)
Management Information

Systems

 ) (

) (

Modem
P.O. Acknowledgement
Purchase Order
Quotation
Receipt Advice
Remittance
)Request for Quote (REQ
Roll-out
Shipping Notice

) (

)Total Quality Management (TQM

Transaction Sets
Translation Software
Troubleshooting
Value-Added Network
Voice Mail
Waybills
Brainstorming
Collaborate Efforts
Constructive Criticism
Diagrams
Distributed Processing
Downsizing
)Eighty/Twenty (80/20
)Electronic Mail (e-mail
Global Brainstorming
Graphs
Group Discussions
Groupware
Interactive Information

Interactive Update
Local Area Network
Mail Capabilities
Meeting Support Groupware
Object-Oriented Technology
One-to-Many Mailings

)(

Open Systems
PC Workstation
Purging

) (





)(
)(

Rightsizing
User accessible
Affordability
All-in-One Convenience
Automatic Wrap
Bar Charts
)Character Per Inch (cpi
Clustered Column Charts
Company Logo
Desktop Publishing Software
Fonts
Graphics
Hard-copy
Histogram
Image
Integrated Software
Interoperability
Master

Newsletters
Overlapped Column Charts
Paired Bar Graph
Pie Charts
Plain Column Charts
Rotate
Scanner
Stacked Column Charts
Telecommunications
Template
)Access Control Software (ACS
Authentication of User
Back-ups
Biometric Devices
Business Resumption Planning
Callback Devices
Contingency Planning
Counterfeits
Data Diddling
Data Security
Disaster Recover Planning
Disk
Disk Drive
Download
Encryption
Fingerprint Identification
Fire Suppression System
Hackers
Hard Print Geometry

) (





) (


) (

)(









) (

Verification System
Identification Code
Information Systems Security
International Destruction
Intentional Disclosure
IS Accessibility
IS Confidentially
IS Integrity
Legitimate Programs
Master File
Media
Mischief
Password
Physical Access Controls
Physical Security
Port Protection Devices
Recovery

( )

( )

Retinal Pattern Verification System

Scrambling of Data
Signature Dynamics Verification
System
Technical Security Measures
Threats
Unauthorized Disclosure

Uninterruptible Power Supply

(UPS)

( )

Upload
Viruses
Voice Recognition and

Verification System
Advancement
Change Management
Change Management Risks
Cost of Failure
Degree of Disruption
Degree of Resistance to change
Directives
Implementation History
Information Technology
Management Advisory Group
Measures
Nonfinancial Costs
Reengineering
Resistance to Change
Visions

) (

.
/