Cookie Jar Accounting

Practice where a company uses reserves from past good years against any losses incurred during a bad year. Indicates misleading accounting practices.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser

Next Terms: Co-op, Cooperative, Corrected Bill of Landing, Cosigner, Cost of Funds, Cost of Living Index, Cost Recovery, Costing, Costs of Goods Sold, Countervailing Duties

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