EditingTests

Accounting Glossary

Terms: 2162 · Filtered: 168 · View: grid

This glossary defines accounting terminology used in bookkeeping, financial reporting, audit, tax, and internal control documentation.

Coverage includes core accounting concepts, chart-of-accounts language, financial statement items, audit and assurance terms, tax and payroll vocabulary, closing processes, controls, and common reporting metrics.

For accountants, auditors, bookkeepers, controllers, finance staff, students, and readers interpreting accounting reports and workpapers.

Term of the Day
Bond analysis
Accounting term: Bond analysis.
Category: General · Register:
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· Difficulty: intermediate
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AICPA
General ·
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· basic
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Accounting term: AICPA.
Related
ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740 ASC 805
ASC (Accounting Standards Codification)
General ·
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· advanced
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Accounting standard or authoritative guidance: ASC (Accounting Standards Codification).
Related
AICPA ASC 326 ASC 606 ASC 740 ASC 805
ASC 326
General ·
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· basic
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Accounting standard or authoritative guidance: ASC 326.
Related
ASC 606 AICPA ASC (Accounting Standards Codification) ASC 740 ASC 805
ASC 606
General ·
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· basic
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Accounting standard or authoritative guidance: ASC 606.
Related
ASC 326 ASC 805 AICPA ASC (Accounting Standards Codification) ASC 740
ASC 740
General ·
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· basic
A
Accounting standard or authoritative guidance: ASC 740.
Related
ASC 842 AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
ASC 805
General ·
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· basic
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Accounting standard or authoritative guidance: ASC 805.
Related
ASC 842 ASC 606 AICPA ASC (Accounting Standards Codification) ASC 326
ASC 842
General ·
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· basic
A
Accounting standard or authoritative guidance: ASC 842.
Related
ASC 805 ASC 740 AICPA ASC (Accounting Standards Codification) ASC 326
ASPE
General ·
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· basic
A
Accounting standard or authoritative guidance: ASPE.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Absorption costing
General ·
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· advanced
A
Accounting term: Absorption costing.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Absorption costing
General ·
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· advanced
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Acronym: N/A
A costing method that treats all manufacturing costs, both variable and fixed, as product costs that 'attach' to inventory.
Related
Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Access control
General ·
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· intermediate
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Internal control concept: Access control.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Accounting
General ·
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· intermediate
A
Accounting term: Accounting.
Related
Accounting analyst Accounting associate Accounting coordinator Accounting estimate Accounting information system (AIS)
Accounting analyst
General ·
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· advanced
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Accounting/finance role: Accounting analyst.
Related
Accounting Accounting associate Accounting coordinator Accounting estimate Accounting information system (AIS)
Accounting associate
General ·
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· advanced
A
Accounting/finance role: Accounting associate.
Related
Accounting Accounting analyst Accounting coordinator Accounting estimate Accounting information system (AIS)
Accounting coordinator
General ·
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· advanced
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Accounting/finance role: Accounting coordinator.
Related
Accounting Accounting analyst Accounting associate Accounting estimate Accounting information system (AIS)
Accounting estimate
General ·
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· advanced
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Accounting term: Accounting estimate.
Related
Accounting Accounting analyst Accounting associate Accounting coordinator Accounting information system (AIS)
Accounting information system (AIS)
General ·
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· advanced
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Accounting system or module concept: Accounting information system (AIS).
Related
Accounting Accounting analyst Accounting associate Accounting coordinator Accounting estimate
Accounting lead
General ·
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· advanced
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Accounting/finance role: Accounting lead.
Related
Accounting Accounting analyst Accounting associate Accounting coordinator Accounting estimate
Accounting manager
General ·
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· advanced
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Accounting/finance role: Accounting manager.
Related
Accounting Accounting analyst Accounting associate Accounting coordinator Accounting estimate
Accounting policies note
General ·
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· advanced
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Accounting term: Accounting policies note.
Related
Accounting Accounting analyst Accounting associate Accounting coordinator Accounting estimate
Accounting policy
General ·
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· advanced
A
Accounting term: Accounting policy.
Related
Accounting Accounting analyst Accounting associate Accounting coordinator Accounting estimate
Accounting specialist
General ·
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· advanced
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Accounting/finance role: Accounting specialist.
Related
Accounting Accounting analyst Accounting associate Accounting coordinator Accounting estimate
Accounts payable
General ·
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· advanced
A
Accounting term: Accounts payable.
Related
Accounting Accounting analyst Accounting associate Accounting coordinator Accounting estimate
Accounts payable clerk
General ·
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· advanced
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Accounting/finance role: Accounts payable clerk.
Related
Accounting Accounting analyst Accounting associate Accounting coordinator Accounting estimate
Accounts receivable
General ·
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· advanced
A
Accounting term: Accounts receivable.
Related
Accounting Accounting analyst Accounting associate Accounting coordinator Accounting estimate
Accounts receivable clerk
General ·
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· advanced
A
Accounting/finance role: Accounts receivable clerk.
Related
Accounting Accounting analyst Accounting associate Accounting coordinator Accounting estimate
Accrual
General ·
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· basic
A
Accounting term: Accrual.
Related
Accrual Accounting Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Accrual
General ·
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· intermediate
A
Acronym: N/A
Recognition of revenue or expense when earned or incurred, regardless of when cash is exchanged.
Related
Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Accrual Accounting
General ·
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· advanced
A
An accounting method where revenues and expenses are recorded when they are earned or incurred, regardless of when cash is exchanged.
Related
Accrual Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Accrual Basis Accounting
General ·
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· advanced
A
Acronym: N/A
An accounting method where revenues and expenses are recognized when earned or incurred, regardless of when cash is exchanged.
Related
Accrual Accrued Expenses Accrued expense Absorption costing Accrual
Accrual Basis Accounting
General ·
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· advanced
A
Acronym: N/A
An accounting method that recognizes revenues when earned and expenses when incurred, regardless of when cash is received or paid.
Related
Accrual Accrued Expenses Accrued expense Absorption costing Accrual
Accrual Basis Accounting
General ·
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· advanced
A
Acronym: N/A (often shortened to 'accrual accounting')
An accounting method that records revenues when earned and expenses when incurred, regardless of when cash is exchanged.
Related
Accrual Accrual Accrual Accounting Accrual basis Accrued Expenses
Accrual Basis Accounting
General ·
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· advanced
A
Acronym: ABA (less common, usually just 'accrual basis')
An accounting method that records revenues when earned and expenses when incurred, regardless of when cash is exchanged.
Related
Accrual Accrual Accrual Accounting Accrual basis Accrued Expenses
Accrual Basis Accounting
General ·
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· advanced
A
Acronym: ABA
An accounting method where revenues and expenses are recognized when earned or incurred, regardless of when cash is exchanged.
Related
Accrual Accrual Accrual Accounting Accrual basis Accrued Expenses
Accrual Basis Accounting
General ·
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· advanced
A
Acronym: ABA (less common than 'Accrual basis')
An accounting method that recognizes revenues when earned and expenses when incurred, regardless of when cash is exchanged.
Related
Accrual Accrual Accrual Accounting Accrual basis Accrued Expenses
Accrual Basis Accounting
General ·
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· advanced
A
Acronym: N/A
Recognizes revenues when earned and expenses when incurred, regardless of cash flow.
Related
Accrual Accrued Expenses Accrued expense Absorption costing Accrual
Accrual Basis Accounting
General ·
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· advanced
A
Acronym: N/A
Recognizes revenues when earned and expenses when incurred, regardless of when cash is exchanged.
Related
Accrual Accrued Expenses Accrued expense Absorption costing Accrual
Accrual Basis Accounting
General ·
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· advanced
A
Acronym: N/A
An accounting method where revenues are recognized when earned and expenses when incurred, regardless of when cash is received or paid.
Related
Accrual Accrued Expenses Accrued expense Absorption costing Accrual
Accrual Basis Accounting
General ·
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· advanced
A
Acronym: N/A
An accounting method where revenues are recorded when earned and expenses are recorded when incurred, regardless of when cash is exchanged.
Related
Accrual Accrued Expenses Accrued expense Absorption costing Accrual
Accrual Basis Accounting
General ·
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· advanced
A
Revenue and expenses are recognized when earned or incurred, regardless of when cash is exchanged.
Related
Accrual Accrual Accrual Accounting Accrual basis Accrued Expenses
Accrual basis
General ·
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· intermediate
A
Accounting term: Accrual basis.
Related
Accrual Accrual Accrual Accounting Accrual Basis Accounting Accrual Basis Accounting
Accrued Expenses
General ·
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· advanced
A
Acronym: N/A
Expenses that have been incurred but not yet paid or recorded at the end of an accounting period.
Related
Accrued expense Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Accrued expense
General ·
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· advanced
A
Accounting term: Accrued expense.
Related
Accrued Expenses Accrual Accrual Accrual Accounting Accrual Basis Accounting
Accrued expense
General ·
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· advanced
A
Acronym: N/A
An expense that has been incurred but not yet paid or formally recorded.
Related
Accrued Expenses Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Accrued revenue
General ·
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· advanced
A
Accounting term: Accrued revenue.
Related
Accrual Accrual Accrual Accounting Accrual Basis Accounting Accrual Basis Accounting
Accumulated OCI
General ·
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· advanced
A
Accounting term: Accumulated OCI.
Related
Accumulated Other Comprehensive Income AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Accumulated Other Comprehensive Income
General ·
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· advanced
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Acronym: AOCI
A separate component of equity on the balance sheet that accumulates items of Other Comprehensive Income (OCI) over time.
Related
Accumulated OCI AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Activity-Based Costing
General ·
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· advanced
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Acronym: ABC
A costing methodology that assigns overhead and indirect costs to products and services based on the actual activities that drive those costs.
Related
Activity-based costing (ABC) AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
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Commonly Confused / Near-Variant Terms
Computed from current result set
Absorption costing VS Absorption costing
Categories: General / General
Accrual VS Accrual
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General