EditingTests

Accounting Glossary

Terms: 2162 · Filtered: 120 · 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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GAAP
General ·
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Accounting standard or authoritative guidance: GAAP.
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GST/HST Gain on disposal General Ledger batch General Ledger integration General Ledger interface
GST/HST
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Accounting term: GST/HST.
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GAAP Gain on disposal General Ledger batch General Ledger integration General Ledger interface
Gain on disposal
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Accounting term: Gain on disposal.
Related
GAAP GST/HST General Ledger batch General Ledger integration General Ledger interface
General Ledger batch
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Accounting system or module concept: General Ledger batch.
Related
General Ledger integration General Ledger interface General Ledger job General Ledger module General Ledger process
General Ledger integration
General ·
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Accounting system or module concept: General Ledger integration.
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General Ledger batch General Ledger interface General Ledger job General Ledger module General Ledger process
General Ledger interface
General ·
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Accounting system or module concept: General Ledger interface.
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General Ledger batch General Ledger integration General Ledger job General Ledger module General Ledger process
General Ledger job
General ·
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Accounting system or module concept: General Ledger job.
Related
General Ledger batch General Ledger integration General Ledger interface General Ledger module General Ledger process
General Ledger module
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Accounting system or module concept: General Ledger module.
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General Ledger batch General Ledger integration General Ledger interface General Ledger job General Ledger process
General Ledger process
General ·
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Accounting system or module concept: General Ledger process.
Related
General Ledger batch General Ledger integration General Ledger interface General Ledger job General Ledger module
General Ledger rule
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Accounting system or module concept: General Ledger rule.
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General Ledger batch General Ledger integration General Ledger interface General Ledger job General Ledger module
General journal
General ·
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Accounting term: General journal.
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General Ledger batch General Ledger integration General Ledger interface General Ledger job General Ledger module
General ledger
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Accounting term: General ledger.
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General Ledger batch General Ledger integration General Ledger interface General Ledger job General Ledger module
General ledger
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Acronym: GL
The main accounting record of a business, comprising all financial transactions posted from the journal entries.
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General Ledger batch General Ledger integration General Ledger interface General Ledger job General Ledger module
General ledger
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Acronym: GL
The main record-keeping book or file where all financial transactions are summarized into specific accounts.
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General Ledger batch General Ledger integration General Ledger interface General Ledger job General Ledger module
General ledger
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Acronym: GL
The main accounting record of a business, holding all financial transactions categorized by account.
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General Ledger batch General Ledger integration General Ledger interface General Ledger job General Ledger module
General ledger
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Acronym: GL
The main accounting record of a company, summarizing all financial transactions by account.
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General Ledger batch General Ledger integration General Ledger interface General Ledger job General Ledger module
Going Concern accrual
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Accounting term: Going Concern accrual.
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Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval Going Concern assessment
Going Concern adjustment
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Accounting term: Going Concern adjustment.
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Going Concern accrual Going Concern allocation Going Concern analysis Going Concern approval Going Concern assessment
Going Concern allocation
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Accounting term: Going Concern allocation.
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Going Concern accrual Going Concern adjustment Going Concern analysis Going Concern approval Going Concern assessment
Going Concern analysis
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Accounting term: Going Concern analysis.
Related
Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern approval Going Concern assessment
Going Concern approval
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Accounting term: Going Concern approval.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern assessment
Going Concern assessment
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Accounting term: Going Concern assessment.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern assumption
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Accounting term: Going Concern assumption.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern assumption
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Acronym: N/A (often just 'Going Concern')
The fundamental assumption that an entity will continue to operate for the foreseeable future (at least 12 months from the balance sheet date) without the intention or necessity of liquidation.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern calculation
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Accounting term: Going Concern calculation.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern concept
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Accounting standard or authoritative guidance: Going Concern concept.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern control
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Accounting term: Going Concern control.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern deferral
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Accounting term: Going Concern deferral.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern disclosure
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Accounting term: Going Concern disclosure.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern estimate
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Accounting term: Going Concern estimate.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern exception
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Accounting term: Going Concern exception.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern framework
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Accounting term: Going Concern framework.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern guidance
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Accounting term: Going Concern guidance.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern measurement
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Accounting term: Going Concern measurement.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern memo
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Accounting term: Going Concern memo.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern model
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Accounting term: Going Concern model.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern policy
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Accounting term: Going Concern policy.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern principle
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Accounting term: Going Concern principle.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern procedure
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Accounting term: Going Concern procedure.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern recognition
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Accounting standard or authoritative guidance: Going Concern recognition.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern reconciliation
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Accounting term: Going Concern reconciliation.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern review
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Accounting term: Going Concern review.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern rollforward
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Accounting term: Going Concern rollforward.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern schedule
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Accounting term: Going Concern schedule.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern testing
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Accounting term: Going Concern testing.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern treatment
General ·
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Accounting term: Going Concern treatment.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern variance
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Accounting term: Going Concern variance.
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Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going Concern workpaper
General ·
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Accounting term: Going Concern workpaper.
Related
Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
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Commonly Confused / Near-Variant Terms
Computed from current result set
General ledger VS General ledger
Categories: General / General
General ledger VS General ledger
Categories: General / General
General ledger VS General ledger
Categories: General / General
General ledger VS General ledger
Categories: General / General
General ledger VS General ledger
Categories: General / General
General ledger VS General ledger
Categories: General / General
General ledger VS General ledger
Categories: General / General
General ledger VS General ledger
Categories: General / General
General ledger VS General ledger
Categories: General / General
General ledger VS General ledger
Categories: General / General
Going Concern assumption VS Going Concern assumption
Categories: General / General
Going concern VS Going concern
Categories: General / General
Goodwill VS Goodwill
Categories: General / General