P Terms and Definitions
- Paid in Capital
- Paid in Capital in Excess of Par
- Par Value
- Par Value of a Bond
- Par Value Stock
- Paradigm Shift
- Parent Company
- Pareto Efficiency
- Pari Passu
- Partial Payment
- Participating Preferred Stock
- Partner Return on Equity
- Partnership
- Partnership Contract
- Partnership Liquidation
- Pass Through Entity
- Patent
- Paternalism
- Payback Period
- Payee of the Note
- Payment-in-kind (PIK)
- Payroll Bank Account
- Payroll Deductions
- Payroll Register
- Payroll Tax
- Pearson Correlation Coefficient
- Pension Plan
- Period Costs
- Percent Variance
- Percentage of Sales Method
- Periodic Inventory System
- Perfect Competition
- Perfect Price Discrimination
- Perfectly Competitive Market
- Perfectly Elastic Demand
- Perfectly Inelastic
- Perfectly Inelastic Collision
- Performance Appraisal
- Permanent Accounts
- Perpetual Inventory System
- Perpetuity
- Personal Bank Account
- Personal Income
- Personnel
- Personnel Management
- Pervasive
- Peter Principle
- Petty Cash
- Phillips Curve
- Pigouvian Tax
- PIK Interest
- Piotroski F Score
- Planning
- Plant Assets
- Pledged Assets to Secured Liabilities Ratio
- Point of Sale (POS)
- Porter’s Five Forces
- Portfolio Analysis
- Portfolio Manager
- Portfolio Standard Deviation
- Positive Feedback Loop
- Post Closing Trial Balance
- Post Journal Entries
- Posting
- Posting Reference Column
- Poverty
- Predetermined Overhead Rate
- Preemptive Right
- Preferred Dividends
- Preferred Stock
- Premium on Bonds Payable
- Premium on Stock
- Prepaid Expenses
- Prepayment
- Present Value (PV)
- Present Value of an Annuity
- Present Value Table
- Prestige Pricing
- Price Ceiling
- Price Discrimination
- Price Earnings PE Ratio
- Price Effect
- Price Elasticity of Demand
- Price Elasticity of Supply
- Price Floor
- Price Level
- Price Lining
- Price Point
- Price Stability
- Price Taker
- Price Variance
- Pricing Strategy
- Prima Facie Case
- Primary Economic Activity
- Prime Brokerage
- Prime Costs
- Principal
- Principal of a Note
- Principal Payment
- Principles of Internal Control
- Prior Period Adjustment
- Prisoner’s Dilemma
- Private Enterprise
- Private Equity
- Pro Forma Financial Statements
- Pro Rata
- Pro Rata Share
- Procedure
- Proceeds
- Process Analysis
- Process Cost Accounting System
- Process Cost Summary
- Process Operations
- Producer
- Producer Surplus
- Product Branding
- Product Costs
- Product Differentiation
- Product Life Cycle
- Product Market
- Product Placement
- Production
- Production Budget
- Production Cost
- Production Management
- Production Possibilities Curve
- Production Possibilities Frontier
- Professional
- Professional Development
- Proficiency
- Profit
- Profit & Loss Statement
- Profit Center
- Profit Margin
- Profitability
- Profitability Index
- Proforma Invoice
- Progressive Tax
- Promissory Note
- Proof of Concept
- Propaganda
- Property, Plant, and Equipment (PP&E)
- Proportional Tax
- Proprietary Information
- Proprietor
- Proprietorship
- Proprietary Trading
- Protectionism
- Protective Put
- Provision
- Proxy
- Public Goods
- Public Relations (PR)
- Public Sector
- Publicly Traded Companies
- Purchase
- Purchase Discount
- Purchase Order
- Purchase Requisition
- Purchases Journal
- Purchasing Power
- Pure Play
- Put Option
- Put-Call Parity