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Accounting Glossary

Terms: 2162 · Filtered: 203 · View: list

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