• A collection of rules and procedures that define accepted accounting practice; includes broad guidelines as well as detailed procedures.
  • A legal concept which means serious carelessness.
  • Total pay before income taxes, FICA tax, pension, or any other deduction is made.
  • An interest rate that a person can be sure they will receive on particular savings accounts.
  • A person who looks after and is legally responsible for someone who is unable to manage their own affairs, especially an incompetent or disabled person or a child whose parents have died.