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Accounting Abbreviations:

  • ABC: Activity Based Costing
  • AJE: Adjusting Journal Entry
  • AP: Accounts Payable
  • AR: Accounts Receivable
  • AT: Asset Turnover
  • BB: Beginning Balance (see also: EB)
  • BV: Book Value
  • CJE: Closing Journal Entry
  • CM: Contribution Margin (= Sales less Variable Costs)
  • COGM: Cost Of Goods Manufactured
  • Cr: Credit
  • CVP: Cost-Volume-Profit
  • Dr: Debit
  • EB: Ending Balance (see also BB)
  • EPS: Earnings Per Share
  • EVA: Economic Value Added
  • FIFO: First In, First Out (see also: LIFO)
  • FC: Fixed Costs (see also: VC)
  • FS: Financial Statements
  • FYE: Fiscal Year End; (e.g.: FYE2010)
  • GAAP: Generally Accepted Accounting Principles
  • GL: General Ledger
  • IS: Income Statement
  • ISO: International Standards Organization
  • JE: Journal Entry
  • JIT: Just In Time
  • LIFO: Last In, First Out (see also: FIFO)
  • LOC: Line of Credit
  • NI: Net Income
  • OH: Overhead
  • PL: Profit/Loss Statement
  • PM: Profit Margin
  • PVA: Process Value Analysis
  • RE: Retained Earnings
  • ROI: Return On Investment
  • SAG Expenses: Selling, Administrative, and General Expenses
  • SHE: Stockholders Equity
  • SP: Sales Price (price of goods/services sold)
  • TB: Trial Balance
  • VC: Variable Costs (see also: FC)
  • WIP: Work-In-Progress

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NOTICE: E.&O.E., Legal disclaimer (11-Oct-2009) E.&O.E.

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