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Paid-in capital
Paid-in surplus
Par value
Parent corporation
Part-year employment
Partial unemployment
Partial unemployment notices
Participating preferred stock
Partnership
Partnership agreement
Passive activity losses
Passive investment income
Patent
Pay-as-you-go tax system
Payee
Payment date
Payroll accounting system
Payroll register
Penalties
Pension
Pension plan
Percentage depletion
Percentage method
Periodic inventory
Periodic inventory system
Periodicity of income assumption
Permanent account
Perpetual inventory
Perpetual inventory system
Person
Personal allowance
Personal exemption
Personal holding company
Petty cash analysis sheet
Petty cash voucher
Physical inventory
Piece-rate basis
Piece-rate system
Plant and equipment
Pooled-fund laws
Positive-balance employers
Postclosing trial balance
Postdated check
Posting
Pre-hire inquiries
Preemptive right
Preference dividend
Preferred stock
Premium on bonds payable
Prepaid expenses
Price-earnings ratio
Principal
Principal activities
Private sector
Profit-sharing plans
Promissory note
Property, plant, and equipment
Public accountants
Public sector
Purchase allowance
Purchase invoice
Purchase order
Purchase requisition
Purchase return
Purchases account
Purchases discount
Purchases Returns and Allowances