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Accounting Glossary

Terms: 2162 · Filtered: 203 · 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.
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CCA (capital cost allowance)
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Accounting term: CCA (capital cost allowance).
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CPA Canada CPA Handbook CRA (Canada Revenue Agency) CSA (Canada) Canadian Budget variance
CPA Canada
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Accounting term: CPA Canada.
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CCA (capital cost allowance) CPA Handbook CRA (Canada Revenue Agency) CSA (Canada) Canadian Budget variance
CPA Handbook
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Accounting standard or authoritative guidance: CPA Handbook.
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CCA (capital cost allowance) CPA Canada CRA (Canada Revenue Agency) CSA (Canada) Canadian Budget variance
CRA (Canada Revenue Agency)
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Accounting term: CRA (Canada Revenue Agency).
Related
CCA (capital cost allowance) CPA Canada CPA Handbook CSA (Canada) Canadian Budget variance
CSA (Canada)
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Accounting term: CSA (Canada).
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CCA (capital cost allowance) CPA Canada CPA Handbook CRA (Canada Revenue Agency) Canadian Budget variance
Canadian Budget variance
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Accounting term: Canadian Budget variance.
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Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment Canadian Derivative rollforward
Canadian Cash Equivalents control
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Internal control concept: Canadian Cash Equivalents control.
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Canadian Budget variance Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment Canadian Derivative rollforward
Canadian Close deferral
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Internal control concept: Canadian Close deferral.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close worksheet Canadian Derivative assessment Canadian Derivative rollforward
Canadian Close worksheet
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Accounting term: Canadian Close worksheet.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Derivative assessment Canadian Derivative rollforward
Canadian Derivative assessment
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Financial ratio/metric: Canadian Derivative assessment.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative rollforward
Canadian Derivative rollforward
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Accounting term: Canadian Derivative rollforward.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Dividend guidance
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Accounting term: Canadian Dividend guidance.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Equity adjustment
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Accounting term: Canadian Equity adjustment.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Expense control
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Accounting term: Canadian Expense control.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Hedge tickmark
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Accounting term: Canadian Hedge tickmark.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Intercompany control
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Internal control concept: Canadian Intercompany control.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Inventory Valuation classification
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Accounting term: Canadian Inventory Valuation classification.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Inventory Valuation control
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Accounting term: Canadian Inventory Valuation control.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Lease accrual
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Accounting term: Canadian Lease accrual.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Leases assumption
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Accounting term: Canadian Leases assumption.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Loan worksheet
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Accounting term: Canadian Loan worksheet.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Overhead guidance
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Internal control concept: Canadian Overhead guidance.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Payable policy
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Accounting term: Canadian Payable policy.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Payable schedule
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Financial ratio/metric: Canadian Payable schedule.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Payable worksheet
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Accounting term: Canadian Payable worksheet.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Payroll guidance
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Accounting term: Canadian Payroll guidance.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Payroll reconciliation
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Internal control concept: Canadian Payroll reconciliation.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Payroll schedule
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Accounting term: Canadian Payroll schedule.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Provision disclosure
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Financial ratio/metric: Canadian Provision disclosure.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Receipts presentation
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Accounting term: Canadian Receipts presentation.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Restricted Cash schedule
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Internal control concept: Canadian Restricted Cash schedule.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Segment sign-off
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Accounting term: Canadian Segment sign-off.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Share-Based Payment procedure
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Accounting term: Canadian Share-Based Payment procedure.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Standard Cost allocation
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Accounting term: Canadian Standard Cost allocation.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Transfer Price workpaper
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Accounting term: Canadian Transfer Price workpaper.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Capacity utilization
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Accounting term: Capacity utilization.
Related
CCA (capital cost allowance) CPA Canada CPA Handbook CRA (Canada Revenue Agency) CSA (Canada)
Capital Expenditure
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Acronym: CAPEX
Funds used by a company to acquire, upgrade, and maintain physical assets with a useful life beyond the current accounting period.
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Capital assumption Capital budget Capital constraint Capital gains tax Capital premium
Capital Expenditure
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Acronym: CapEx
Funds used by a company to acquire, upgrade, and maintain physical assets such as property, plants, buildings, technology, or equipment.
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Capital assumption Capital budget Capital constraint Capital gains tax Capital premium
Capital assumption
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Accounting term: Capital assumption.
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Capital Expenditure Capital Expenditure Capital budget Capital constraint Capital gains tax
Capital budget
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Accounting term: Capital budget.
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Capital Expenditure Capital Expenditure Capital assumption Capital constraint Capital gains tax
Capital constraint
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Accounting term: Capital constraint.
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Capital Expenditure Capital Expenditure Capital assumption Capital budget Capital gains tax
Capital gains tax
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Accounting term: Capital gains tax.
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Capital Expenditure Capital Expenditure Capital assumption Capital budget Capital constraint
Capital premium
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Accounting term: Capital premium.
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Capital Expenditure Capital Expenditure Capital assumption Capital budget Capital constraint
Capitalization
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Acronym: N/A
The process of recording an expenditure as an asset on the balance sheet rather than immediately expensing it on the income statement.
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Capitalization (of Costs) Capital Expenditure Capital Expenditure Capital assumption Capital budget
Capitalization (of Costs)
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Acronym: N/A
Recording an expenditure as an asset on the balance sheet rather than an expense on the income statement.
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Capitalization Capitalization of Costs Capital Expenditure Capital Expenditure Capital assumption
Capitalization of Costs
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The process of recording an expenditure as an asset on the balance sheet, rather than an immediate expense, due to its expected future economic benefits.
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Capitalization (of Costs) Capital Expenditure Capital Expenditure Capital assumption Capital budget
Cash Flow caption
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Accounting term: Cash Flow caption.
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Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation Cash accrual
Cash Flow classification
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Accounting term: Cash Flow classification.
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Cash Flow caption Cash Flow disclosure Cash Flow line item Cash Flow presentation Cash accrual
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Commonly Confused / Near-Variant Terms
Computed from current result set
Capital Expenditure VS Capital Expenditure
Categories: General / General
Consolidation VS Consolidation
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Capitalization (of Costs) VS Capitalization of Costs
Categories: General / General