activity based costingactivity based managementactivity costactivity cost poolactivity levelactivity ratiosactual annual rate of returnactual costsactual departmental factory overheadactual factory overheadactual time taken to execute the worksactuarialactuarial fundingactuarial gainactuarial liabilityactuarial lossactuaryadditionaddition of new productsadditional capacityadditional mark upadditional paid in capitaladditional tests of controlsadditional worksadditivity principleadequacyadequate disclosureadjunct accountadjusting entriesadjusting entryadjustmentadjustmentsadministration overheadadministrative controladministrative expensesadoptionadvanceadvance paymentadvances from customersadvantagesadverse opinionadvertisingadvising bankaffidavitaffiliateaffiliated companiesafter sale servicesafter the fact editagainst all risk insuranceaged trial balance