Accounting and Auditing

Accounting records	Accounts Payable	Accounts Receivable	Accrued Expenses	Accrued Interest
Additional capital	Amortization	Analytical procedures	Anomaly	Applicable financial reporting framework
APR	APY	Asset Quality	Assets	Auctioneer
Audit documentation	Audit documentation	Audit evidence	Audit file	Audit firm
Audit Plan	Audit risk	Audit sampling (sampling)	Audited financial statement	Auditor
Auditor independence	Automated Teller Machine	Automatic Bill Payment	Automatic Bill Payment	Availability Policy
Balance of payments	Balance Sheet (Statement of financial position)	Bank metals	Bank Ombudsman	Bank Rate (discount rate)
Base Rate	Base Rate	Bond	Bonus	Broker
Cash Equivalents	Cash Reserve Ratio (CRR)	Certificate of deposit (CD)	Closed-End Credit	Closed-End Loan
Closing Costs	Collateral	Compliance framework	Compound Interest	Computer-assisted audit techniques