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Accounting Glossary

Terms: 2162 · Filtered: 134 · 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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Foreign Exchange measurement
General ·
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· advanced
F
Accounting term: Foreign Exchange measurement.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange memo
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· advanced
F
Accounting term: Foreign Exchange memo.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange model
General ·
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· advanced
F
Accounting term: Foreign Exchange model.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange policy
General ·
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· advanced
F
Accounting term: Foreign Exchange policy.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange principle
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· advanced
F
Accounting term: Foreign Exchange principle.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange procedure
General ·
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· advanced
F
Accounting term: Foreign Exchange procedure.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange recognition
General ·
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· advanced
F
Accounting standard or authoritative guidance: Foreign Exchange recognition.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange reconciliation
General ·
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· advanced
F
Accounting term: Foreign Exchange reconciliation.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange review
General ·
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· advanced
F
Accounting term: Foreign Exchange review.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange rollforward
General ·
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· advanced
F
Accounting term: Foreign Exchange rollforward.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange schedule
General ·
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· advanced
F
Accounting term: Foreign Exchange schedule.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange testing
General ·
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· advanced
F
Accounting term: Foreign Exchange testing.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange treatment
General ·
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· advanced
F
Accounting term: Foreign Exchange treatment.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange variance
General ·
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· advanced
F
Accounting term: Foreign Exchange variance.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange workpaper
General ·
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· advanced
F
Accounting term: Foreign Exchange workpaper.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange worksheet
General ·
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· advanced
F
Accounting term: Foreign Exchange worksheet.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign currency transaction
General ·
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· advanced
F
Accounting term: Foreign currency transaction.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Forensic Accounting
General ·
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· advanced
F
Acronym: N/A
The application of accounting methods to investigate and analyze financial evidence for legal proceedings.
Related
Forensic accountant Fiduciary Duty FASB Fair Value Hierarchy Fair value
Forensic Accounting
General ·
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· advanced
F
Acronym: N/A
The application of accounting principles and investigative techniques to resolve legal disputes, investigate financial crimes, or provide expert testimony.
Related
Forensic accountant Fiduciary Duty FASB Fair Value Hierarchy Fair value
Forensic Accounting
General ·
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· advanced
F
Acronym: N/A
The application of accounting principles and investigative skills to uncover financial crimes or prepare for legal proceedings.
Related
Forensic accountant Fiduciary Duty FASB Fair Value Hierarchy Fair value
Forensic Accounting
General ·
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· advanced
F
Acronym: N/A
The application of accounting principles and investigative techniques to resolve legal disputes or detect financial crime.
Related
Forensic accountant Fiduciary Duty FASB Fair Value Hierarchy Fair value
Forensic accountant
General ·
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· advanced
F
Accounting/finance role: Forensic accountant.
Related
Forensic Accounting Forensic Accounting Forensic Accounting Forensic Accounting FASB
Forward accounting
General ·
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· advanced
F
Accounting term: Forward accounting.
Related
Forward contract Forward disclosure Forward measurement Forward valuation FASB
Forward contract
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· advanced
F
Accounting term: Forward contract.
Related
Forward accounting Forward disclosure Forward measurement Forward valuation FASB
Forward disclosure
General ·
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· advanced
F
Accounting term: Forward disclosure.
Related
Forward accounting Forward contract Forward measurement Forward valuation FASB
Forward measurement
General ·
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· advanced
F
Accounting term: Forward measurement.
Related
Forward accounting Forward contract Forward disclosure Forward valuation FASB
Forward valuation
General ·
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· advanced
F
Accounting term: Forward valuation.
Related
Forward accounting Forward contract Forward disclosure Forward measurement FASB
Fp&A analyst
General ·
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· intermediate
F
Accounting/finance role: Fp&A analyst.
Related
Fp&A associate Fp&A coordinator Fp&A lead Fp&A manager Fp&A specialist
Fp&A associate
General ·
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· intermediate
F
Accounting/finance role: Fp&A associate.
Related
Fp&A analyst Fp&A coordinator Fp&A lead Fp&A manager Fp&A specialist
Fp&A coordinator
General ·
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· advanced
F
Accounting/finance role: Fp&A coordinator.
Related
Fp&A analyst Fp&A associate Fp&A lead Fp&A manager Fp&A specialist
Fp&A lead
General ·
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· intermediate
F
Accounting/finance role: Fp&A lead.
Related
Fp&A analyst Fp&A associate Fp&A coordinator Fp&A manager Fp&A specialist
Fp&A manager
General ·
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· intermediate
F
Accounting/finance role: Fp&A manager.
Related
Fp&A analyst Fp&A associate Fp&A coordinator Fp&A lead Fp&A specialist
Fp&A specialist
General ·
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· advanced
F
Accounting/finance role: Fp&A specialist.
Related
Fp&A analyst Fp&A associate Fp&A coordinator Fp&A lead Fp&A manager
Fraud
General ·
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· basic
F
Accounting term: Fraud.
Related
FASB Fair Value Hierarchy Fair value Fair value Fair value hedge
Free cash flow (FCF)
General ·
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· advanced
F
Financial ratio/metric: Free cash flow (FCF).
Related
FASB Fair Value Hierarchy Fair value Fair value Fair value hedge
Functional currency
General ·
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· advanced
F
Accounting term: Functional currency.
Related
FASB Fair Value Hierarchy Fair value Fair value Fair value hedge
Futures contract
General ·
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· advanced
F
Accounting term: Futures contract.
Related
FASB Fair Value Hierarchy Fair value Fair value Fair value hedge
fixed charge coverage
General ·
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· advanced
F
Financial ratio/metric: fixed charge coverage.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
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Commonly Confused / Near-Variant Terms
Computed from current result set
Fair value VS Fair value
Categories: General / General
Forensic Accounting VS Forensic Accounting
Categories: General / General
Forensic Accounting VS Forensic Accounting
Categories: General / General
Forensic Accounting VS Forensic Accounting
Categories: General / General
Forensic Accounting VS Forensic Accounting
Categories: General / General
Forensic Accounting VS Forensic Accounting
Categories: General / General
Forensic Accounting VS Forensic Accounting
Categories: General / General
Forensic Accounting VS Forensic accountant
Categories: General / General
Forensic Accounting VS Forensic accountant
Categories: General / General
Forensic Accounting VS Forensic accountant
Categories: General / General
Forensic Accounting VS Forensic accountant
Categories: General / General