Full Disclosure Concept

Accounting statements should disclose fully and completely all the significant information regarding the business transaciton. Based on this, decisions can be taken by various interested parties. It involves proper classification and explanations of
accounting information which are published in the financial statements.

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A B C system Abandonment option Acceptable financing strategy Accepts result decision Account Accountancy Accounting Accounting Entity Assumption Accounting Period Assumption Accrual Method Acid-test Ratio Activity ratios ageing schedule Agency costs Agency problem Aggressive policy Annuity Arbitrage pricing theory Assets assets turnover Auctioneers Authority Authority And Responsibility Average collection period Balance Balancing Bank / clearing float Bankers acceptance Baumol model Beta Block of assets Book Value per share Book value weight Book-Keeping Breadth of market Break even chart break even point Broker Budget Business ethics Business risk Capital Capital Allocation line Capital asset pricing model Capital Budgeting Capital budgeting process Capital cost capital expenditure Capital market line Capital rationing CAPM Carrying costs Cash Cash break even Cash budget Cash cycle Cash disbursements Cash discount Cash discount period Cash flow Method Cash flow statement. Cash Memo Cash receipts Cash Transaction Cast turnover Centralization Certainity equivalent Cheabol Cheque Cheque encashment analysis Cheque-kiting Cirtificate of deposit Co-ordination code Codetermination Coefficient of variation Collection cost Collection policy Commercial paper Commercial papers Commission agent common time horizon common size statement Communication Compensating motive Compound Interest Compound or Future interest factor for an annuity Concentration banking Conflicting ranking conservative financing approach Consistency Principle Constant growth model Contribution margin Controlling Conventional cash flow pattern Conventional investment projects Core competency Corporate social responsibility Correlation Correlation coefficient Cost Accounting Cost Benefit Principle Cost effectiveness analysis Cost of capital Cost of dept Cost of equity share capital Cost of preference share capital Cost of retained earnings Cost of trade credit Coupon rate Coverage Ratio Creativity Credit analysis Credit Balance Credit Note Credit period Credit policy Credit standards Credit terms Credit Transaction Creditors Current assets policy Current Ratio Death of market Debit Balance Debit Note Debt service capacity Debt-equity ratio Debtors Decentralization Decision Making Default costs Default risk Defensive interval ratio Del credere agents Delinquency cost Departmentation by enterprise function Departmentation by territory or geography Dependant cash flows Deposit float depreciation Directing Discipline Discount charge Discounting Dispersion diversifiable / unsystematic risk Dividend payout ratio Dividend valuation model divisible project Division Of Work Drawings Dual Aspect Concept E-COMMERCE earning power Ecology Economic order quantity model Economic value added Effectiveness & Efficiency Efficient Portfolio Empowerment Enterprise equal annual cost equal annual net present value Equity Espirit De Corps Ethics Ethnocentric Orientation Expected return Expected value of a return Expenses explicit cost Factor Factoring Fidelity bond Finance Financial Accounting financial budgets Financial cash flows Financial Decision Financial Management Financial Manager Financial risk Financial Services Financing flows Financing mix fixed costs Flexibility option flexible budget Floatation cost Formal organization Full Disclosure Concept Functional authority Geocentric orientation Goals Going Concern Assumption Gordon model Gross profit margin Gross working capital growth options growth rate Historic weights Historical Cost Concept Hostile takeover Hypothecation implicit cost Implicit investment rate Incentive plans Income Incremental analysis Incremental cash flows Independent cash flows independent projects Individual interest into common interest Indivisible projects Informal organization Inhwa and Wa Initiative Innovation Inputs Intangible Assets Inter-firm comparison Interest coverage ratio Interest rate risk Intermediate cash flows Internal growth rate International business International management Intrapreneur Invention Inventory turnover Investment Decision Investment flows Invoice Just in time Key Result Area Lead time Leading Lethargy / processing float Letter of credit Liabilities Lien Line Authority Line of credit Liquidation value per share Liquidity Liquidity Ratio Lock box system Management Management Accounting Management Approaches Management By Objectives Management Definition Managerial analysis managerial transformation process Margin of safety Marginal analysis marginal weight Market value weights Marketable securities Marketing management Master budget Matching approach to financing Matching Concept Materiality Principle Matrix Organization Maturity period Merchant Middlemen Miller Orr model Minimum operating cash Mission or Purpose Mission statement mixed costs Mixed Stream Modifying Principles Money market mutual funds Money Measurement Assumption Mortgage Motivation Multinational Corporations Mutually exclusive projects Near cash Negotiable certificates of deposits Net cash proceeds Net present value Net profit margin Net working capital Net working capital change Nil Balance Nominal Accounts Non conventional cash flow pattern Non diversifiable risk Non value added activities Non-Programmed Decisions Objectives Objectives or goals operating budgets Operating Cash flows Operating cycle Optimal conversion size / amount Order Ordering cost Organization Organizing Orgler's model Original / initial investment Outputs Par Value Pay-in-slip Payback method Perfect negative correlation Performance plans Performance shares Permanent needs Permanent working capital Perpetuity Personal Account Personnel Management Planning Planning premises Pledge Pluralistic society Policies Polycentric orientation POM Portfolio Postal float Power Precautionary motive Premises Premium Shares Present Value Present value interest factor Present value interest factor for an annuity Price or earning ratio Price/earnings multiple approach Principal amount Principle of planning premises Principle of span of management Principle of the limiting factor Principles Of Management. Probability Probability Distribution Procedures Production Management Productivity profitability index Program Programmed Decisions Proprietary Ratio proprietor Prudence (Conservatism) Principle Purchase Return or Returns Outward Purchases Qualitative or intangible factors Quantitative factors Quarterly compounding Range Ratio Analysis Real Accounts Real cash flows Real cost of capital Real options Receipt Recentralization Regiocentric orientation Relaxed policy relevant cash flow Remuneration Reorder point Repurchase agreement Required rate/return Return Return on investment Return on shareholders equity Revenue Revenue Realisation Concept Risk Risk adjusted discount rate Risk free Security Rules Safety stock Sales Sales Return or Returns Inward Satisficing Scalar Chain Scalar principle Seasonal proportion Security Market Line Semi - Annual compounding Sensitivity analysis size disparity Social responsiveness Source Documents Speculative motive Stability of Tenure of Personnel Staffing Stakeholders Standard deviation Standard Division stimulation Stock Stock options Stock out Strategic business units Strategic intent Strategies sunk costs Sustainable growth rate Tangible Assets technology TELESHOPPING Temporary working capital Theory based on rights Theory of Justice Decision-makers Time disparity Time value of money Timing option Total cost Total fixed charge coverage ratios Trade credit Trade credit period Trade discount Trading on equity Transaction Transaction motive Treasury bills Trend ratios Unity Of Command Unity Of Direction Unlimited funds Utilitarian theory Valuation Value added activities variable costs Variable growth model Verifiable and Objective Evidence Concept Virtual organization Voucher Vouchers Warehouse–keeper Weighted average cost of capital With resourse Without resource Working Capital Management Yield to maturity Zero Correlation Zero growth model Zero working capital