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Matching principleSubstance over formRevenueReconciliationEconomic entityAccounting equationArticulationDebits and creditsFinancial accountingDouble-entry bookkeepingSalesProcess costingMark to modelAccountingReproducibilityTrial balanceFinancial ratioRisk-adjusted return on capitalTransfer pricingEquity ratioFundamental analysisInternal controlThroughput accountingGovernmental accountingAccrued interestRule of productBusiness valuationAbsorption costingCost of revenueLaw of total probabilityStock valuationCash basisTimes interest earnedAccounting rate of returnEarnings before interest and taxesEnvironmental accountingDebt-to-equity ratioEarnings qualityExtensionalityMark-to-marketArbitrage pricing theoryCapital adequacy ratioResidual income valuationProfit motiveAccrualStationary phase approximationFair valueCapital structureInductive reasoningManagement accountingProfitNational accountsWorking capitalMathematical economicsSingle-index modelCause and effectCost accountingCash on cash returnInternal financingReceivables turnover ratioPrice-earnings ratioPresent valueEconometricsDistributive propertyFinancial statementNet interest incomeNet operating incomeSupply and demandRisk assuranceQuantitative analysisFinancial managementFinancial statement analysisActivity-based costingCapital accountBank reconciliationTheory of conjoint measurementFinancial analysisCompound interestProof systemGeneral ledgerEv/ebitdaCoherenceMaterialityReciprocity principleMatrix additionAccounting constraintsStatistical theoryReturn on capitalOverlapping generations modelLogical consequenceNet incomeMark-to-market accountingInventory turnoverDebt service coverage ratioBalance of paymentsAccounting costNegotiation theoryMathematical theoryStochastic discount factorTransactionalism