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