primal modelprimary accountsprimary distillationprimary earning per shareprimary earnings per shareprimary evidenceprimary financial statementsprimary market transactionsprimary user groupsprime costprime costsprime entryprincipal auditorprincipleprinciplesprior periodprior period adjustmentsprior period itemsprior periodsprior rights of creditorsprior yearprivate carrierprivate corporationpro forma balance sheetpro forma invoicepro forma statementspro rata consolidationprobabilistic inferencesprobabilityprobability distributionprobability distributionsprobability modelsprobability theoryprobableproblem definitionproblem definition documentationproblem rowsprocedureprocedure flow chartproceduresproceedsprocessprocess cost systemprocess costingprocess costing procedureprocess of financial reportingprocess symbolprocess verbalprocessingprocessing flow chart