The Dictionary of Accountinganswers the need for a complete, uncomplicated, and inexpensive guide to accounting terms. It defines the accounting, financial, computer/data processing, and business terms that students and managers will find the most useful. It eliminates jargon, legalistic "official" definitions, and arcane or technical details that are covered in other available texts, while remaining rigorous and accurate. Many of the problems students and business people have in understanding accounting are caused by special terminology or by common terms used in a special way. The Dictionary of Accountingprovides clear, concise, and useful explanations of more than 1,000 terms that constitute the language of accounting while avoiding excessively technical definitions such as those issued by professional organizations, particularly when these fail to correspond to general usage. Business and accounting students at all levels, from high school and community college through graduate school, will find this to be a completely understandable reference. Professional accountants will want to keep the book on hand as a useful desk-side companion, as will people in all areas of business who must deal with accountants or with accounting and financial reports in the course of their work. The Dictionarycontains sample financial statements in an appendix and illustrates the common journal entries for each defined account.