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S
S corporation
Safe harbor rule
Salary
Salary basis
Sales allowance
Sales discount
Sales Discounts account
Sales invoice
Sales return
Sales Returns and Allowances
Salvage value
Schedule of accounts payable
Schedule of accounts receivable
Schedule of operating expenses
Scrap value
Section 1231 dispositions
Section 1244 stock
Section 1245 property
Section 1250 property
Section 306 stock
Secured bonds
Self-employed individual's retirement plan
Self-employment income
Self-employment income
Semimonthly
Semiweekly depositor
Separate economic entity assumption
Separation report
Serial bonds
Service business
Service charge
Shareholder
Short sale
Short-term capital gain
Shortfall
Sick pay
Sight draft
Simple trust
Single-step income statement
Slide
Small business corporation
Small business investment company
Small business stock
Small employers
Social entity
Social security (FICA or OASDI) tax
Social Security Act
Sole proprietorship
Special withholding allowance
Specific identification method
Spin-off
Split-off
Split-up
Standard deduction
State Unemployment Taxes (SUTA)
Stated value
Statement of account
Statement of cash flows
Statement of owner's equity
Statement of partners' equities
Statement of retained earnings
Statement of stockholders' equity
Statements of Financial Accounting Standards
Status report
Statute of limitations
Stepped-up basis
Stock
Stock bonus plan
Stock certificate
Stock dividend
Stock option
Stock split
Stockholders
Stockholders of record
Stockholders' equity
Stockholders' ledger
Straight-line amortization
Straight-line depreciation
Straight-line MACRS election
Subchapter S corporation (S corporation)
Subscribers' ledger
Subscription book
Subsidiary
Subsidiary ledger
Substance v. form
Substituted basis
Sum-of-the-years'-digits method
Supplemental wage payments
Surviving spouse