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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.
Category: General · Register:
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· Difficulty: intermediate
Term Definition
Error Accounting term: Error.
Estimate cutoff error Accounting term: Estimate cutoff error.
Estimate manipulation Accounting term: Estimate manipulation.
Estimate misclassification Accounting term: Estimate misclassification.
Estimate overstatement Accounting term: Estimate overstatement.
Estimate understatement Accounting term: Estimate understatement.
Exception reporting Internal control concept: Exception reporting.
Expected credit loss (ECL) Accounting term: Expected credit loss (ECL).
Expense accrual Accounting term: Expense accrual.
Expense adjustment Accounting term: Expense adjustment.
Expense allocation Accounting term: Expense allocation.
Expense analysis Accounting term: Expense analysis.
Expense approval Accounting term: Expense approval.
Expense assessment Accounting term: Expense assessment.
Expense assumption Accounting term: Expense assumption.
Expense calculation Accounting term: Expense calculation.
Expense caption Accounting term: Expense caption.
Expense classification Accounting term: Expense classification.
Expense concept Accounting term: Expense concept.
Expense control Accounting term: Expense control.
Expense deferral Accounting term: Expense deferral.
Expense disclosure Accounting term: Expense disclosure.
Expense estimate Accounting term: Expense estimate.
Expense exception Accounting term: Expense exception.
Expense framework Accounting term: Expense framework.
Expense guidance Accounting term: Expense guidance.
Expense line item Accounting term: Expense line item.
Expense manipulation Accounting term: Expense manipulation.
Expense measurement Accounting term: Expense measurement.
Expense memo Accounting term: Expense memo.
Expense model Accounting term: Expense model.
Expense policy Accounting term: Expense policy.
Expense presentation Accounting term: Expense presentation.
Expense principle Accounting term: Expense principle.
Expense procedure Accounting term: Expense procedure.
Expense recognition Accounting term: Expense recognition.
Expense reconciliation Accounting term: Expense reconciliation.
Expense review Accounting term: Expense review.
Expense rollforward Accounting term: Expense rollforward.
Expense schedule Accounting term: Expense schedule.
Expense testing Accounting term: Expense testing.
Expense treatment Accounting standard or authoritative guidance: Expense treatment.
Expense variance Accounting term: Expense variance.
Expense workpaper Accounting term: Expense workpaper.
Expense worksheet Accounting term: Expense worksheet.
External audit Accounting term: External audit.
External auditor Accounting/finance role: External auditor.
equity ratio Financial ratio/metric: equity ratio.
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Commonly Confused / Near-Variant Terms
Computed from current result set
EBITDA VS EBITDA
Categories: General / General
EBITDA VS EBITDA
Categories: General / General
EBITDA VS EBITDA
Categories: General / General
Equity VS Equity
Categories: General / General
Equity VS Equity
Categories: General / General
Equity VS Equity
Categories: General / General
EBIT VS EBITDA
Categories: General / General
EBIT VS EBITDA
Categories: General / General
EBIT VS EBITDA
Categories: General / General