Title |
Teaser |
|---|---|
| HACKER |
very knowledgeable computer user who attempts to break into and corrupt a computer system. |
| HALF-YEAR CONVENTION |
a tax rule assuming that a newly acquired asset is in service for one-half of the taxable year... |
| HARD COPY |
computer term for output printed directly on paper. The user types commands, instructions, or... |
| HARD DISK |
unit that stores information (e.g., data files and programs) within the computer; also called... |
| HARDWARE |
computer name for the electronic and mechanical devices that make up a computer, including (1)... |
| HASH TOTAL |
summation of numbers having no practical meaning as a control precaution; used by auditors... |
| HASHING |
technique used to find an accounting record within a computer file. The key field of the record... |
| HEAD OF HOUSEHOLD |
FILING STATUS category of a taxpaying entity. The head of household is an unmarried individual... |
| HEDGE |
1. process of protecting oneself against unfavorable changes in prices. Thus one may enter into... |
| Held-to-Maturity Investments |
A long-term investments in bonds that management has the ability and intent to hold until... |
| Herfindahl-Hirshman Index (HHI) |
Measure of industry concentration that accounts for number of firms and size of each. |
| HETEROSCEDASTICITY |
condition in which the variance of the error term is not constant in REGRESSION (LEAST SQUARES)... |
| HIDDEN RESERVE |
understatement of owners' equity or net worth. This understatement can arise either from the... |
| HIERARCHY OF COST |
approach to group activity costs as they vary with external end-unit volume, internal volumes,... |
| HIGH-LOW METHOD |
algebraic procedure used to separate a SEMI-VARIABLE COST or MIXED COST into the fixed and the... |
| HISTORICAL COST |
|
| HISTORICAL COST ACCOUNTING |
financial accounting based on the original cost of an item ignoring inflationary increases. It... |
| Historical Cost Principle |
Requires assets to be recorded at the historical cash-equivalent cost, which on the date... |
| HISTORICAL SUMMARY |
supplemental section appearing in the corporate annual report to stockholders in which... |
| HOLDERS OF RECORD |
owners of a firm's shares on the DATE OF RECORD indicated on the firm's stock ledger. Holders of... |
| HOLDING COMPANY |
|
| HOLDING GAIN, LOSS |
|
| HOLDING PERIOD |
time interval that property has been owned by the entity. |
| HOME OFFICE DEDUCTION |
deduction allowed for income tax purposes if certain requirements are met for maintaining an... |
| HOMOGENEITY |
cost of an activity that has a similar cause-and-effect relationship with a cost object. Occurs... |
| HOMOGENEOUS COST POOL |
a group of overhead costs associated with activities that can use the same COST DRIVER |
| HOMOSCEDASTICITY |
|
| HORIZONTAL ANALYSIS |
time series analysis of financial statements covering more than one accounting... |
| HORIZONTAL AUDIT |
technique used by the CPA to observe the client's accounting procedures to assure that the... |
| horizontal equity |
Principle that people with equal incomes should pay equal taxes. |
| HUB |
connection point between the server and the workstation in a LAN. |
| human capital |
The knowledge and skills possessed by the workforce. |
| HUMAN RESOURCE ACCOUNTING |
|
| HURDLE RATE |
term used in capital budgeting. Hurdle rate is the required rate of return on a long-term... |
| hyperinflation |
Inflation rate in excess of 200 percent, lasting at least one year. |
| HYPERTEXT |
data base approach linking related data, programs, and pictures. |
