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Accounting Glossary

Terms: 2162 · Filtered: 168 · 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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Term Definition
Derivative variance Accounting term: Derivative variance.
Derivative workpaper Accounting term: Derivative workpaper.
Derivative worksheet Accounting term: Derivative worksheet.
Detection risk Accounting term: Detection risk.
Detective control Internal control concept: Detective control.
Diluted Earnings Per Share (DEPS) A measure of a company's profitability that accounts for the potential dilution of shares from convertible securities or options.
Dilution (N/A (sometimes EPS Dilution for earnings per share dilution)) A reduction in the ownership percentage and value per share of existing shareholders due to the issuance of new shares.
Dilution (Share Dilution) (N/A) A reduction in the ownership percentage of existing shareholders due to the issuance of new shares.
Direct labor Accounting term: Direct labor.
Direct materials Accounting term: Direct materials.
Direct write-off method Accounting term: Direct write-off method.
Disclaimer of opinion Accounting term: Disclaimer of opinion.
Disclosure Accounting term: Disclosure.
Disclosure caption Accounting term: Disclosure caption.
Disclosure classification Accounting term: Disclosure classification.
Disclosure controls and procedures Accounting term: Disclosure controls and procedures.
Disclosure disclosure Accounting term: Disclosure disclosure.
Disclosure line item Accounting term: Disclosure line item.
Disclosure manipulation Accounting term: Disclosure manipulation.
Disclosure misclassification Accounting term: Disclosure misclassification.
Disclosure overstatement Accounting term: Disclosure overstatement.
Disclosure presentation Accounting term: Disclosure presentation.
Discount rate Accounting term: Discount rate.
Discounted cash flow (DCF) Accounting term: Discounted cash flow (DCF).
Discounting assumption Accounting term: Discounting assumption.
Discounting elasticity Accounting term: Discounting elasticity.
Discounting premium Accounting term: Discounting premium.
Discounting shock Accounting term: Discounting shock.
Dividend accrual Accounting term: Dividend accrual.
Dividend adjustment Accounting term: Dividend adjustment.
Dividend allocation Accounting term: Dividend allocation.
Dividend analysis Accounting term: Dividend analysis.
Dividend approval Accounting term: Dividend approval.
Dividend assessment Accounting term: Dividend assessment.
Dividend assumption Accounting term: Dividend assumption.
Dividend calculation Accounting term: Dividend calculation.
Dividend concept Accounting standard or authoritative guidance: Dividend concept.
Dividend control Accounting term: Dividend control.
Dividend deferral Accounting term: Dividend deferral.
Dividend disclosure Accounting term: Dividend disclosure.
Dividend estimate Accounting term: Dividend estimate.
Dividend exception Accounting term: Dividend exception.
Dividend framework Accounting term: Dividend framework.
Dividend guidance Accounting term: Dividend guidance.
Dividend measurement Accounting term: Dividend measurement.
Dividend memo Accounting term: Dividend memo.
Dividend model Accounting term: Dividend model.
Dividend policy Accounting term: Dividend policy.
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Commonly Confused / Near-Variant Terms
Computed from current result set
Deferred Tax Asset/Liability VS Deferred Tax Asset/Liability
Categories: General / General
Deferred Tax Asset/Liability VS Deferred Tax Asset/Liability
Categories: General / General
Deferred Tax Asset/Liability VS Deferred Tax Asset/Liability
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred tax asset VS Deferred tax asset
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General