🧾 Finance and accounting
Bookkeeping, financial statements, ratios and the corporate finance behind them.
Financial leverage
Financial statements
Financial structure
First in, first out (FIFO)
Fiscal year (FY)
Fiscal year end
Fixed asset
Fixed asset turnover ratio
Fixed capital
Footnotes to the financial statements
Forensic accounting
Forensic audit
Free cash flow to equity (FCFE)
Free cash flow to the firm (FCFF)
Full costing
General and administrative expenses (G&A)
General expenses
General ledger
General provisions
Goodwill
Goodwill impairment
Gross earnings
Gross income
Gross profit
Gross receipts
Gross sales
Gross working capital
Headline earnings
Highest in, first out (HIFO)
Identifiable asset
Impaired asset
Impairment
Imputed value
In specie
Incidental expenses (IE)
Income
Income smoothing
Income statement
Income tax payable
Incremental cost
Incurred but not reported (IBNR)
Indirect cost
Inflation accounting
Intangible asset
Interest expense
Interim statement
Internal audit
Internal controls
Internal growth rate
International accounting standards (IAS)
International financial reporting standards (IFRS)
Intrinsic value
Inventory
Inventory accounting
Inventory turnover
Inventory write-off
Invested capital
Invoice
Labour expenses
Last in, first out (LIFO)
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