S
WAccounting rate of return
WAssociate companyA
WBank reconciliation
WControlling interestB
WConvention of conservatism
WCounting houseC
WFixed liability
WJournal of Accounting and EconomicsD
WJournal of Accounting and Public Policy
WLedgerE
WLong-term liabilities
WPhilippine Institute of Certified Public AccountantsF
WReserve (accounting)
WTwo sets of books