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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.
Category: General · Register:
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· Difficulty: intermediate
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Credit memo
General ·
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· intermediate
C
Accounting term: Credit memo.
Related
CCA (capital cost allowance) CPA Canada CPA Handbook CRA (Canada Revenue Agency) CSA (Canada)
Critical accounting estimates
General ·
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· advanced
C
Accounting term: Critical accounting estimates.
Related
CCA (capital cost allowance) CPA Canada CPA Handbook CRA (Canada Revenue Agency) CSA (Canada)
Current assets
General ·
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· intermediate
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Accounting term: Current assets.
Related
Current liabilities Current ratio Current tax CCA (capital cost allowance) CPA Canada
Current liabilities
General ·
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· advanced
C
Accounting term: Current liabilities.
Related
Current assets Current ratio Current tax CCA (capital cost allowance) CPA Canada
Current ratio
General ·
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· intermediate
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Financial ratio/metric: Current ratio.
Related
Current assets Current liabilities Current tax CCA (capital cost allowance) CPA Canada
Current tax
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· intermediate
C
Accounting term: Current tax.
Related
Current assets Current liabilities Current ratio CCA (capital cost allowance) CPA Canada
Cut-off testing (method)
General ·
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· advanced
C
Accounting term: Cut-off testing (method).
Related
CCA (capital cost allowance) CPA Canada CPA Handbook CRA (Canada Revenue Agency) CSA (Canada)
cash ratio
General ·
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· intermediate
C
Financial ratio/metric: cash ratio.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
close fire drill
General ·
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· advanced
C
Practitioner slang or shorthand used in accounting: close fire drill.
Related
Close batch Close integration Close interface Close mapping Close module
close panic
General ·
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· intermediate
C
Practitioner slang or shorthand used in accounting: close panic.
Related
Close batch Close integration Close interface Close mapping Close module
close ping
General ·
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· intermediate
C
Practitioner slang or shorthand used in accounting: close ping.
Related
Close batch Close integration Close interface Close mapping Close module
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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