o paid-up capital
o passive income
o payability
o payback period
o payee
o penalty
o petty cash fund
o pledged
o posting
o preemptive right
o pre-paid expenses
o present value method
o preventive controls
o prime cost
o production cost
o profit margin
o profit and loss account / income statement
o promissory note
o property, plant and equipment
o public offering
o purchase cost
o purchase journal
o purchase order
o purchases
o puts