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Accounting Glossary

Terms: 2162 · Filtered: 104 · 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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Basic Dividend model
General ·
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· advanced
B
Accounting term: Basic Dividend model.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Equity disclosure
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· advanced
B
Accounting term: Basic Equity disclosure.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Expense worksheet
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· advanced
B
Accounting term: Basic Expense worksheet.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Foreign Exchange estimate
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· advanced
B
Financial ratio/metric: Basic Foreign Exchange estimate.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Materiality approval
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· advanced
B
Accounting term: Basic Materiality approval.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Materiality memo
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· advanced
B
Accounting term: Basic Materiality memo.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Payable policy
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· advanced
B
Financial ratio/metric: Basic Payable policy.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Payroll mapping
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· advanced
B
Financial ratio/metric: Basic Payroll mapping.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Pension testing
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· advanced
B
Accounting term: Basic Pension testing.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Receivable cutoff
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· advanced
B
Accounting term: Basic Receivable cutoff.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Restricted Cash control
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· advanced
B
Financial ratio/metric: Basic Restricted Cash control.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Revenue framework
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· advanced
B
Accounting term: Basic Revenue framework.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Segment documentation
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· advanced
B
Financial ratio/metric: Basic Segment documentation.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Share-Based Payment worksheet
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· advanced
B
Accounting term: Basic Share-Based Payment worksheet.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Subsequent Events documentation
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· advanced
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Accounting term: Basic Subsequent Events documentation.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Transfer Price workstream
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· advanced
B
Internal control concept: Basic Transfer Price workstream.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Big bath
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· basic
B
Practitioner slang or shorthand used in accounting: Big bath.
Related
Bad debt expense Balance sheet Balanced scorecard Bank accrual Bank adjustment
Bond
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· basic
B
Accounting term: Bond.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond accounting
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· advanced
B
Accounting term: Bond accounting.
Related
Bond accrual Bond adjustment Bond allocation Bond analysis Bond approval
Bond accrual
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· intermediate
B
Accounting term: Bond accrual.
Related
Bond accounting Bond adjustment Bond allocation Bond analysis Bond approval
Bond adjustment
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· advanced
B
Accounting term: Bond adjustment.
Related
Bond accounting Bond accrual Bond allocation Bond analysis Bond approval
Bond allocation
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B
Accounting term: Bond allocation.
Related
Bond accounting Bond accrual Bond adjustment Bond analysis Bond approval
Bond analysis
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· intermediate
B
Accounting term: Bond analysis.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond approval
Bond approval
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· intermediate
B
Accounting term: Bond approval.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond assessment
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· advanced
B
Accounting term: Bond assessment.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond assumption
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· advanced
B
Accounting term: Bond assumption.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond calculation
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· advanced
B
Accounting term: Bond calculation.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond classification
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· advanced
B
Accounting term: Bond classification.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond concept
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· intermediate
B
Accounting term: Bond concept.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond control
General ·
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· intermediate
B
Accounting term: Bond control.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond deferral
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· intermediate
B
Accounting term: Bond deferral.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond disclosure
General ·
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· advanced
B
Accounting term: Bond disclosure.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond estimate
General ·
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· intermediate
B
Accounting term: Bond estimate.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond exception
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· intermediate
B
Accounting term: Bond exception.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond framework
General ·
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· intermediate
B
Accounting term: Bond framework.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond guidance
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· intermediate
B
Accounting term: Bond guidance.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond measurement
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· advanced
B
Accounting term: Bond measurement.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond memo
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· intermediate
B
Accounting term: Bond memo.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond model
General ·
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· intermediate
B
Accounting term: Bond model.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond policy
General ·
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· intermediate
B
Accounting term: Bond policy.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond principle
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· intermediate
B
Accounting term: Bond principle.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond procedure
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· intermediate
B
Accounting term: Bond procedure.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond recognition
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· advanced
B
Accounting term: Bond recognition.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond reconciliation
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· advanced
B
Accounting term: Bond reconciliation.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond review
General ·
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· intermediate
B
Accounting term: Bond review.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond rollforward
General ·
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· advanced
B
Accounting term: Bond rollforward.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond schedule
General ·
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· intermediate
B
Accounting term: Bond schedule.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond testing
General ·
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· intermediate
B
Accounting term: Bond testing.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
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Commonly Confused / Near-Variant Terms
Computed from current result set
Bank accrual VS Bond accrual
Categories: General / General
Bank adjustment VS Bond adjustment
Categories: General / General
Bank allocation VS Bond allocation
Categories: General / General
Bank analysis VS Bond analysis
Categories: General / General
Bank approval VS Bond approval
Categories: General / General
Bank assessment VS Bond assessment
Categories: General / General
Bank assumption VS Bond assumption
Categories: General / General
Bank calculation VS Bond calculation
Categories: General / General
Bank concept VS Bond concept
Categories: General / General
Bank control VS Bond control
Categories: General / General
Bank deferral VS Bond deferral
Categories: General / General
Bank disclosure VS Bond disclosure
Categories: General / General
Bank estimate VS Bond estimate
Categories: General / General
Bank exception VS Bond exception
Categories: General / General
Bank framework VS Bond framework
Categories: General / General
Bank guidance VS Bond guidance
Categories: General / General
Bank measurement VS Bond measurement
Categories: General / General
Bank memo VS Bond memo
Categories: General / General
Bank model VS Bond model
Categories: General / General
Bank policy VS Bond policy
Categories: General / General
Bank principle VS Bond principle
Categories: General / General
Bank procedure VS Bond procedure
Categories: General / General
Bank recognition VS Bond recognition
Categories: General / General
Bank reconciliation VS Bond reconciliation
Categories: General / General