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Accounting Glossary

Terms: 2162 · Filtered: 120 · 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
GAAP Accounting standard or authoritative guidance: GAAP.
GST/HST Accounting term: GST/HST.
Gain on disposal Accounting term: Gain on disposal.
General Ledger batch Accounting system or module concept: General Ledger batch.
General Ledger integration Accounting system or module concept: General Ledger integration.
General Ledger interface Accounting system or module concept: General Ledger interface.
General Ledger job Accounting system or module concept: General Ledger job.
General Ledger module Accounting system or module concept: General Ledger module.
General Ledger process Accounting system or module concept: General Ledger process.
General Ledger rule Accounting system or module concept: General Ledger rule.
General journal Accounting term: General journal.
General ledger Accounting term: General ledger.
General ledger (GL) The main accounting record of a business, comprising all financial transactions posted from the journal entries.
General ledger (GL) The main record-keeping book or file where all financial transactions are summarized into specific accounts.
General ledger (GL) The main accounting record of a business, holding all financial transactions categorized by account.
General ledger (GL) The main accounting record of a company, summarizing all financial transactions by account.
Going Concern accrual Accounting term: Going Concern accrual.
Going Concern adjustment Accounting term: Going Concern adjustment.
Going Concern allocation Accounting term: Going Concern allocation.
Going Concern analysis Accounting term: Going Concern analysis.
Going Concern approval Accounting term: Going Concern approval.
Going Concern assessment Accounting term: Going Concern assessment.
Going Concern assumption Accounting term: Going Concern assumption.
Going Concern assumption (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.
Going Concern calculation Accounting term: Going Concern calculation.
Going Concern concept Accounting standard or authoritative guidance: Going Concern concept.
Going Concern control Accounting term: Going Concern control.
Going Concern deferral Accounting term: Going Concern deferral.
Going Concern disclosure Accounting term: Going Concern disclosure.
Going Concern estimate Accounting term: Going Concern estimate.
Going Concern exception Accounting term: Going Concern exception.
Going Concern framework Accounting term: Going Concern framework.
Going Concern guidance Accounting term: Going Concern guidance.
Going Concern measurement Accounting term: Going Concern measurement.
Going Concern memo Accounting term: Going Concern memo.
Going Concern model Accounting term: Going Concern model.
Going Concern policy Accounting term: Going Concern policy.
Going Concern principle Accounting term: Going Concern principle.
Going Concern procedure Accounting term: Going Concern procedure.
Going Concern recognition Accounting standard or authoritative guidance: Going Concern recognition.
Going Concern reconciliation Accounting term: Going Concern reconciliation.
Going Concern review Accounting term: Going Concern review.
Going Concern rollforward Accounting term: Going Concern rollforward.
Going Concern schedule Accounting term: Going Concern schedule.
Going Concern testing Accounting term: Going Concern testing.
Going Concern treatment Accounting term: Going Concern treatment.
Going Concern variance Accounting term: Going Concern variance.
Going Concern workpaper Accounting term: Going Concern workpaper.
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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