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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Going Concern worksheet
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Accounting term: Going Concern worksheet.
Related
Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going concern
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Accounting term: Going concern.
Related
Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going concern
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Acronym: N/A
The assumption that a business will continue to operate indefinitely and will not be forced to liquidate its assets in the foreseeable future.
Related
Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Going concern assessment (audit)
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Accounting term: Going concern assessment (audit).
Related
Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Goodwill
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Accounting term: Goodwill.
Related
Goodwill Impairment GAAP GST/HST Gain on disposal General Ledger batch
Goodwill
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Acronym: N/A
The excess of the purchase price over the fair value of identifiable net assets acquired in a business combination.
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Goodwill Impairment Going concern GAAP GST/HST Gain on disposal
Goodwill Impairment
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Acronym: N/A
A non-cash charge recognized when the carrying amount of goodwill on the balance sheet exceeds its implied fair value.
Related
Goodwill Going concern Goodwill GAAP GST/HST
Grant accrual
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Accounting term: Grant accrual.
Related
Grant adjustment Grant allocation Grant analysis Grant approval Grant assessment
Grant adjustment
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Accounting term: Grant adjustment.
Related
Grant accrual Grant allocation Grant analysis Grant approval Grant assessment
Grant allocation
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Accounting term: Grant allocation.
Related
Grant accrual Grant adjustment Grant analysis Grant approval Grant assessment
Grant analysis
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Accounting term: Grant analysis.
Related
Grant accrual Grant adjustment Grant allocation Grant approval Grant assessment
Grant approval
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Accounting term: Grant approval.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant assessment
Grant assessment
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Accounting term: Grant assessment.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant assumption
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Accounting term: Grant assumption.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant calculation
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Accounting term: Grant calculation.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant concept
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Accounting standard or authoritative guidance: Grant concept.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant control
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Accounting term: Grant control.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant deferral
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Accounting term: Grant deferral.
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Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant disclosure
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Accounting term: Grant disclosure.
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Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant estimate
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Accounting term: Grant estimate.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant exception
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Accounting term: Grant exception.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant framework
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Accounting term: Grant framework.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant guidance
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Accounting term: Grant guidance.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant measurement
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Accounting standard or authoritative guidance: Grant measurement.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant memo
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Accounting term: Grant memo.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant model
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Accounting term: Grant model.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant policy
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Accounting term: Grant policy.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant principle
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Accounting term: Grant principle.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant procedure
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Accounting term: Grant procedure.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant recognition
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Accounting standard or authoritative guidance: Grant recognition.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant reconciliation
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Accounting term: Grant reconciliation.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant review
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Accounting term: Grant review.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant rollforward
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Accounting term: Grant rollforward.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant schedule
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Accounting term: Grant schedule.
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Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant testing
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Accounting term: Grant testing.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant treatment
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Accounting standard or authoritative guidance: Grant treatment.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant variance
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Accounting term: Grant variance.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant workpaper
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Accounting term: Grant workpaper.
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Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant worksheet
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Accounting term: Grant worksheet.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Gross margin
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Financial ratio/metric: Gross margin.
Related
gross profit ratio GAAP GST/HST Gain on disposal General Ledger batch
Group Allowance tie-out
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Accounting term: Group Allowance tie-out.
Related
Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy Group Business Combination roll-up
Group Bank control
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Financial ratio/metric: Group Bank control.
Related
Group Allowance tie-out Group Bond worksheet Group Budget worksheet Group Business Combination policy Group Business Combination roll-up
Group Bond worksheet
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Accounting term: Group Bond worksheet.
Related
Group Allowance tie-out Group Bank control Group Budget worksheet Group Business Combination policy Group Business Combination roll-up
Group Budget worksheet
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Financial ratio/metric: Group Budget worksheet.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Business Combination policy Group Business Combination roll-up
Group Business Combination policy
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Internal control concept: Group Business Combination policy.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination roll-up
Group Business Combination roll-up
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Accounting term: Group Business Combination roll-up.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Close binder
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Accounting term: Group Close binder.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Consolidation testing
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Financial ratio/metric: Group Consolidation testing.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
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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