EditingTests

Accounting Glossary

Terms: 2162 · Filtered: 168 · 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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Dividend principle
General ·
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· advanced
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Accounting term: Dividend principle.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend procedure
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· advanced
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Accounting term: Dividend procedure.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend recognition
General ·
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· advanced
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Accounting term: Dividend recognition.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend reconciliation
General ·
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· advanced
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Accounting term: Dividend reconciliation.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend review
General ·
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· advanced
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Accounting term: Dividend review.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend rollforward
General ·
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· advanced
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Accounting term: Dividend rollforward.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend schedule
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· advanced
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Accounting term: Dividend schedule.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend testing
General ·
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· advanced
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Accounting term: Dividend testing.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend treatment
General ·
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· advanced
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Accounting standard or authoritative guidance: Dividend treatment.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend variance
General ·
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· advanced
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Accounting term: Dividend variance.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend workpaper
General ·
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· advanced
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Accounting term: Dividend workpaper.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend worksheet
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· advanced
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Accounting term: Dividend worksheet.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Double-Entry Bookkeeping
General ·
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· advanced
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Acronym: N/A
An accounting system where every financial transaction has an equal and opposite effect in at least two different accounts.
Related
Deferred revenue Deferred revenue Deferred revenue Depreciation Depreciation
Double-Entry Bookkeeping
General ·
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· advanced
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An accounting system where every financial transaction has at least two equal and opposite effects in different accounts, maintaining the accounting equation (Assets = Liabilities + Equity).
Related
Days inventory outstanding (DIO) Days payable outstanding (DPO) Days sales outstanding (DSO) Debit memo Debt-to-equity ratio
Double-Entry Bookkeeping
General ·
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· advanced
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Acronym: N/A
A system where every financial transaction is recorded in at least two accounts, with one debit and one credit, ensuring the accounting equation (Assets = Liabilities + Equity) remains balanced.
Related
Deferred revenue Deferred revenue Deferred revenue Depreciation Depreciation
Double-Entry Bookkeeping
General ·
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· advanced
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Acronym: N/A
A system where every financial transaction is recorded in at least two accounts, with equal debits and credits.
Related
Deferred revenue Deferred revenue Deferred revenue Depreciation Depreciation
Double-Entry Bookkeeping
General ·
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· advanced
D
An accounting system where every financial transaction is recorded in at least two accounts, with one debit and one credit, ensuring the accounting equation remains balanced.
Related
Days inventory outstanding (DIO) Days payable outstanding (DPO) Days sales outstanding (DSO) Debit memo Debt-to-equity ratio
Double-Entry Bookkeeping
General ·
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· advanced
D
Acronym: N/A
An accounting system where every financial transaction has an equal and opposite effect in at least two different accounts.
Related
Deferred revenue Deferred revenue Deferred revenue Depreciation Depreciation
Double-Entry Bookkeeping
General ·
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· advanced
D
Acronym: N/A
An accounting system where every financial transaction is recorded in at least two accounts, with debits equaling credits, ensuring the accounting equation remains balanced.
Related
Deferred revenue Deferred revenue Deferred revenue Depreciation Depreciation
Double-Entry Bookkeeping
General ·
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· advanced
D
Acronym: N/A
An accounting system where every financial transaction is recorded in at least two accounts, with a debit in one account and an equal credit in another.
Related
Deferred revenue Deferred revenue Deferred revenue Depreciation Depreciation
Double-Entry Bookkeeping
General ·
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· advanced
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An accounting system where every financial transaction has an equal and opposite effect in at least two different accounts.
Related
Days inventory outstanding (DIO) Days payable outstanding (DPO) Days sales outstanding (DSO) Debit memo Debt-to-equity ratio
Duplicate payment
General ·
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· advanced
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Accounting term: Duplicate payment.
Related
Days inventory outstanding (DIO) Days payable outstanding (DPO) Days sales outstanding (DSO) Debit memo Debt-to-equity ratio
debt ratio
General ·
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· intermediate
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Financial ratio/metric: debt ratio.
Related
Days inventory outstanding (DIO) Days payable outstanding (DPO) Days sales outstanding (DSO) Debit memo Debt-to-equity ratio
dividend payout ratio
General ·
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· advanced
D
Financial ratio/metric: dividend payout ratio.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
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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