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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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Asset classification
General ·
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· advanced
A
Accounting term: Asset classification.
Related
Asset caption Asset disclosure Asset line item Asset presentation asset turnover ratio
Asset disclosure
General ·
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· advanced
A
Accounting term: Asset disclosure.
Related
Asset caption Asset classification Asset line item Asset presentation asset turnover ratio
Asset line item
General ·
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· advanced
A
Accounting term: Asset line item.
Related
Asset caption Asset classification Asset disclosure Asset presentation asset turnover ratio
Asset presentation
General ·
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· advanced
A
Accounting term: Asset presentation.
Related
Asset caption Asset classification Asset disclosure Asset line item asset turnover ratio
Audit
General ·
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· basic
A
An independent examination of financial statements and records to express an opinion on their fairness and conformity with accounting standards.
Related
Audit analyst Audit associate Audit committee oversight Audit coordinator Audit engagement
Audit analyst
General ·
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· intermediate
A
Accounting/finance role: Audit analyst.
Related
Audit Audit associate Audit committee oversight Audit coordinator Audit engagement
Audit associate
General ·
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· advanced
A
Accounting/finance role: Audit associate.
Related
Audit Audit analyst Audit committee oversight Audit coordinator Audit engagement
Audit committee oversight
General ·
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· advanced
A
Accounting term: Audit committee oversight.
Related
Audit Audit analyst Audit associate Audit coordinator Audit engagement
Audit coordinator
General ·
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· advanced
A
Accounting/finance role: Audit coordinator.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit engagement
Audit engagement
General ·
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· advanced
A
Accounting term: Audit engagement.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit coordinator
Audit evidence
General ·
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· intermediate
A
Accounting term: Audit evidence.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit coordinator
Audit lead
General ·
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· intermediate
A
Accounting/finance role: Audit lead.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit coordinator
Audit manager
General ·
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· intermediate
A
Accounting/finance role: Audit manager.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit coordinator
Audit opinion
General ·
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· intermediate
A
Accounting term: Audit opinion.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit coordinator
Audit opinion
General ·
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· intermediate
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Acronym: N/A
A formal statement issued by an independent auditor regarding the fairness and accuracy of a company's financial statements.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Audit opinion
General ·
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· intermediate
A
A formal statement issued by an independent auditor regarding the fairness and accuracy of a company's financial statements.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit coordinator
Audit plan
General ·
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· intermediate
A
Accounting term: Audit plan.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit coordinator
Audit program
General ·
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· intermediate
A
Accounting term: Audit program.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit coordinator
Audit risk
General ·
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· intermediate
A
Accounting term: Audit risk.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit coordinator
Audit specialist
General ·
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· advanced
A
Accounting/finance role: Audit specialist.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit coordinator
Audit working papers
General ·
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· advanced
A
Accounting term: Audit working papers.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit coordinator
asset turnover ratio
General ·
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· advanced
A
Financial ratio/metric: asset turnover ratio.
Related
Asset caption Asset classification Asset disclosure Asset line item Asset presentation
audit crunch
General ·
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· intermediate
A
Practitioner slang or shorthand used in accounting: audit crunch.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit coordinator
audit shuffle
General ·
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· intermediate
A
Practitioner slang or shorthand used in accounting: audit shuffle.
Related
Audit Audit analyst Audit associate Audit committee oversight Audit coordinator
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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