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Accounting Glossary

Terms: 2162 · Filtered: 144 · 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.
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Term Definition
Entity-level Share-Based Payment adjustment Financial ratio/metric: Entity-level Share-Based Payment adjustment.
Entity-level Share-Based Payment schedule Internal control concept: Entity-level Share-Based Payment schedule.
Entity-level Subsequent Events package Accounting term: Entity-level Subsequent Events package.
Entity-level Tax allocation Accounting term: Entity-level Tax allocation.
Entity-level Transfer Price tie-out Accounting term: Entity-level Transfer Price tie-out.
Entity-level Uncertain Tax Position documentation Accounting term: Entity-level Uncertain Tax Position documentation.
Equity Accounting term: Equity.
Equity (E (often used in the accounting equation A = L + E)) The residual interest in the assets of an entity after deducting all its liabilities; represents the owners' stake.
Equity The residual interest in the assets of an entity after deducting liabilities; the owners' claim on the company's assets.
Equity Method of Accounting (N/A) An accounting method for investments in which the investor has significant influence over, but not control of, the investee (typically 20-50% ownership).
Equity accrual Accounting term: Equity accrual.
Equity adjustment Accounting term: Equity adjustment.
Equity allocation Accounting term: Equity allocation.
Equity analysis Accounting term: Equity analysis.
Equity approval Accounting term: Equity approval.
Equity assessment Accounting term: Equity assessment.
Equity assumption Accounting term: Equity assumption.
Equity calculation Accounting term: Equity calculation.
Equity caption Accounting term: Equity caption.
Equity classification Accounting term: Equity classification.
Equity concept Accounting term: Equity concept.
Equity control Accounting term: Equity control.
Equity deferral Accounting term: Equity deferral.
Equity disclosure Accounting term: Equity disclosure.
Equity estimate Accounting term: Equity estimate.
Equity exception Accounting term: Equity exception.
Equity framework Accounting term: Equity framework.
Equity guidance Accounting term: Equity guidance.
Equity line item Accounting term: Equity line item.
Equity measurement Accounting standard or authoritative guidance: Equity measurement.
Equity memo Accounting term: Equity memo.
Equity model Accounting term: Equity model.
Equity policy Accounting term: Equity policy.
Equity presentation Accounting term: Equity presentation.
Equity principle Accounting term: Equity principle.
Equity procedure Accounting term: Equity procedure.
Equity recognition Accounting standard or authoritative guidance: Equity recognition.
Equity reconciliation Accounting term: Equity reconciliation.
Equity review Accounting term: Equity review.
Equity rollforward Accounting term: Equity rollforward.
Equity schedule Accounting term: Equity schedule.
Equity testing Accounting term: Equity testing.
Equity treatment Accounting standard or authoritative guidance: Equity treatment.
Equity value Accounting term: Equity value.
Equity variance Accounting term: Equity variance.
Equity workpaper Accounting term: Equity workpaper.
Equity worksheet Accounting term: Equity worksheet.
Equivalent units Accounting term: Equivalent units.
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Commonly Confused / Near-Variant Terms
Computed from current result set
EBITDA VS EBITDA
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EBITDA VS EBITDA
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EBITDA VS EBITDA
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Equity VS Equity
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Equity VS Equity
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Equity VS Equity
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EBIT VS EBITDA
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EBIT VS EBITDA
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EBIT VS EBITDA
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