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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.
Category: General · Register:
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· Difficulty: intermediate
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Term Definition
Credit memo Accounting term: Credit memo.
Critical accounting estimates Accounting term: Critical accounting estimates.
Current assets Accounting term: Current assets.
Current liabilities Accounting term: Current liabilities.
Current ratio Financial ratio/metric: Current ratio.
Current tax Accounting term: Current tax.
Cut-off testing (method) Accounting term: Cut-off testing (method).
cash ratio Financial ratio/metric: cash ratio.
close fire drill Practitioner slang or shorthand used in accounting: close fire drill.
close panic Practitioner slang or shorthand used in accounting: close panic.
close ping Practitioner slang or shorthand used in accounting: close ping.
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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