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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
Cash Flow disclosure Accounting term: Cash Flow disclosure.
Cash Flow line item Accounting term: Cash Flow line item.
Cash Flow presentation Accounting term: Cash Flow presentation.
Cash accrual Accounting term: Cash accrual.
Cash adjustment Accounting term: Cash adjustment.
Cash allocation Accounting term: Cash allocation.
Cash analysis Accounting term: Cash analysis.
Cash approval Accounting term: Cash approval.
Cash assessment Accounting term: Cash assessment.
Cash assumption Accounting term: Cash assumption.
Cash basis Accounting term: Cash basis.
Cash calculation Accounting term: Cash calculation.
Cash concept Accounting standard or authoritative guidance: Cash concept.
Cash control Accounting term: Cash control.
Cash conversion cycle (CCC) Financial ratio/metric: Cash conversion cycle (CCC).
Cash deferral Accounting term: Cash deferral.
Cash disclosure Accounting term: Cash disclosure.
Cash estimate Accounting term: Cash estimate.
Cash exception Accounting term: Cash exception.
Cash flow hedge Accounting term: Cash flow hedge.
Cash flow statement Accounting term: Cash flow statement.
Cash framework Accounting term: Cash framework.
Cash guidance Accounting term: Cash guidance.
Cash measurement Accounting standard or authoritative guidance: Cash measurement.
Cash memo Accounting term: Cash memo.
Cash model Accounting term: Cash model.
Cash policy Accounting term: Cash policy.
Cash principle Accounting term: Cash principle.
Cash procedure Accounting term: Cash procedure.
Cash recognition Accounting standard or authoritative guidance: Cash recognition.
Cash reconciliation Accounting term: Cash reconciliation.
Cash review Accounting term: Cash review.
Cash rollforward Accounting term: Cash rollforward.
Cash schedule Accounting term: Cash schedule.
Cash testing Accounting term: Cash testing.
Cash treatment Accounting standard or authoritative guidance: Cash treatment.
Cash understatement Accounting term: Cash understatement.
Cash variance Accounting term: Cash variance.
Cash workpaper Accounting term: Cash workpaper.
Cash worksheet Accounting term: Cash worksheet.
Change management control Internal control concept: Change management control.
Channel stuffing Accounting term: Channel stuffing.
Chart of accounts Accounting system or module concept: Chart of accounts.
Chief financial officer (CFO) Accounting/finance role: Chief financial officer (CFO).
Close batch Accounting system or module concept: Close batch.
Close integration Accounting system or module concept: Close integration.
Close interface Accounting system or module concept: Close interface.
Close mapping Accounting system or module concept: Close mapping.
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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