EditingTests
Accounting Glossary
Terms: 2162
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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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Close module
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Accounting system or module concept: Close module.
Related
Close batch
Close integration
Close interface
Close mapping
Close process
Close process
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Accounting system or module concept: Close process.
Related
Close batch
Close integration
Close interface
Close mapping
Close module
Close rule
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Accounting system or module concept: Close rule.
Related
Close batch
Close integration
Close interface
Close mapping
Close module
Close template
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Accounting system or module concept: Close template.
Related
Close batch
Close integration
Close interface
Close mapping
Close module
Closing entry
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Accounting term: Closing entry.
Related
CCA (capital cost allowance)
CPA Canada
CPA Handbook
CRA (Canada Revenue Agency)
CSA (Canada)
Common share
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Accounting term: Common share.
Related
CCA (capital cost allowance)
CPA Canada
CPA Handbook
CRA (Canada Revenue Agency)
CSA (Canada)
Comparability
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Accounting term: Comparability.
Related
Comparative financial statements
CCA (capital cost allowance)
CPA Canada
CPA Handbook
CRA (Canada Revenue Agency)
Comparative financial statements
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Accounting term: Comparative financial statements.
Related
Comparability
CCA (capital cost allowance)
CPA Canada
CPA Handbook
CRA (Canada Revenue Agency)
Completed contract method
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Accounting term: Completed contract method.
Related
Compliance testing
CCA (capital cost allowance)
CPA Canada
CPA Handbook
CRA (Canada Revenue Agency)
Compliance testing
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Accounting term: Compliance testing.
Related
Completed contract method
CCA (capital cost allowance)
CPA Canada
CPA Handbook
CRA (Canada Revenue Agency)
Component Depreciation
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Acronym: N/A
Depreciating major components of an asset separately over their individual useful lives.
Related
Capitalization
Capitalization (of Costs)
Conservatism Principle
Consolidation
Contingent liability
Conceptual Framework (IFRS)
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Accounting standard or authoritative guidance: Conceptual Framework (IFRS).
Related
CCA (capital cost allowance)
CPA Canada
CPA Handbook
CRA (Canada Revenue Agency)
CSA (Canada)
Conservatism Principle
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Acronym: N/A
A principle that states when in doubt, accountants should choose the accounting method that results in lower assets and revenues and higher liabilities and expenses.
Related
Capitalization
Capitalization (of Costs)
Component Depreciation
Consolidation
Contingent liability
Consistency
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Accounting term: Consistency.
Related
CCA (capital cost allowance)
CPA Canada
CPA Handbook
CRA (Canada Revenue Agency)
CSA (Canada)
Consolidated financial statements
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Accounting term: Consolidated financial statements.
Related
Consolidation
Consolidation
Consolidation accrual
Consolidation adjustment
Consolidation allocation
Consolidated financial statements
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Acronym: CFS
Financial statements of a parent and its subsidiaries presented as those of a single economic entity.
Related
Consolidation
Consolidation
Consolidation accrual
Consolidation adjustment
Consolidation allocation
Consolidated financial statements
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Acronym: CFS
Financial statements that present the financial position and results of operations for a parent company and its subsidiaries as if they were a single economic entity.
Related
Consolidation
Consolidation
Consolidation accrual
Consolidation adjustment
Consolidation allocation
Consolidated financial statements
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Acronym: CFS
Financial statements that present the financial position, performance, and cash flows of a parent company and its subsidiaries as a single economic entity.
Related
Consolidation
Consolidation
Consolidation accrual
Consolidation adjustment
Consolidation allocation
Consolidated financial statements
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Acronym: CFS
Financial statements that present the financial position and results of operations for a parent company and its subsidiaries as if they were a single economic entity.
Related
Consolidation
Consolidation
Consolidation accrual
Consolidation adjustment
Consolidation allocation
Consolidation
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Accounting term: Consolidation.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation
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Acronym: N/A
The process of combining the financial statements of a parent company and its subsidiaries into a single set of financial statements.
Related
Capitalization
Capitalization (of Costs)
Component Depreciation
Conservatism Principle
Consolidated financial statements
Consolidation accrual
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Accounting term: Consolidation accrual.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation adjustment
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Accounting term: Consolidation adjustment.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation allocation
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Accounting term: Consolidation allocation.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation analysis
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Accounting term: Consolidation analysis.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation approval
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Accounting term: Consolidation approval.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation assessment
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Accounting term: Consolidation assessment.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation assumption
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Accounting term: Consolidation assumption.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation calculation
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Accounting term: Consolidation calculation.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation concept
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Accounting standard or authoritative guidance: Consolidation concept.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation control
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Accounting term: Consolidation control.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation deferral
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Accounting term: Consolidation deferral.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation disclosure
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Accounting term: Consolidation disclosure.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation estimate
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Accounting term: Consolidation estimate.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation exception
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Accounting term: Consolidation exception.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation framework
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Accounting term: Consolidation framework.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation guidance
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Accounting term: Consolidation guidance.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation measurement
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Accounting term: Consolidation measurement.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation memo
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Accounting term: Consolidation memo.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation model
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Accounting term: Consolidation model.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation policy
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Accounting term: Consolidation policy.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation principle
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Accounting term: Consolidation principle.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation procedure
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Accounting term: Consolidation procedure.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation recognition
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Accounting term: Consolidation recognition.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation reconciliation
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Accounting term: Consolidation reconciliation.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation review
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Accounting term: Consolidation review.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation rollforward
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Accounting term: Consolidation rollforward.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidation schedule
General ·
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Accounting term: Consolidation schedule.
Related
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
Consolidated financial statements
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