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Accounting Glossary
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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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· Difficulty: intermediate
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| Term | Definition |
|---|---|
| Dividend principle | Accounting term: Dividend principle. |
| Dividend procedure | Accounting term: Dividend procedure. |
| Dividend recognition | Accounting term: Dividend recognition. |
| Dividend reconciliation | Accounting term: Dividend reconciliation. |
| Dividend review | Accounting term: Dividend review. |
| Dividend rollforward | Accounting term: Dividend rollforward. |
| Dividend schedule | Accounting term: Dividend schedule. |
| Dividend testing | Accounting term: Dividend testing. |
| Dividend treatment | Accounting standard or authoritative guidance: Dividend treatment. |
| Dividend variance | Accounting term: Dividend variance. |
| Dividend workpaper | Accounting term: Dividend workpaper. |
| Dividend worksheet | Accounting term: Dividend worksheet. |
| Double-Entry Bookkeeping (N/A) | An accounting system where every financial transaction has an equal and opposite effect in at least two different accounts. |
| Double-Entry Bookkeeping | 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). |
| Double-Entry Bookkeeping (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. |
| Double-Entry Bookkeeping (N/A) | A system where every financial transaction is recorded in at least two accounts, with equal debits and credits. |
| Double-Entry Bookkeeping | 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. |
| Double-Entry Bookkeeping (N/A) | An accounting system where every financial transaction has an equal and opposite effect in at least two different accounts. |
| Double-Entry Bookkeeping (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. |
| Double-Entry Bookkeeping (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. |
| Double-Entry Bookkeeping | An accounting system where every financial transaction has an equal and opposite effect in at least two different accounts. |
| Duplicate payment | Accounting term: Duplicate payment. |
| debt ratio | Financial ratio/metric: debt ratio. |
| dividend payout ratio | Financial ratio/metric: dividend payout ratio. |
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