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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
Going Concern worksheet Accounting term: Going Concern worksheet.
Going concern Accounting term: Going concern.
Going concern (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.
Going concern assessment (audit) Accounting term: Going concern assessment (audit).
Goodwill Accounting term: Goodwill.
Goodwill (N/A) The excess of the purchase price over the fair value of identifiable net assets acquired in a business combination.
Goodwill Impairment (N/A) A non-cash charge recognized when the carrying amount of goodwill on the balance sheet exceeds its implied fair value.
Grant accrual Accounting term: Grant accrual.
Grant adjustment Accounting term: Grant adjustment.
Grant allocation Accounting term: Grant allocation.
Grant analysis Accounting term: Grant analysis.
Grant approval Accounting term: Grant approval.
Grant assessment Accounting term: Grant assessment.
Grant assumption Accounting term: Grant assumption.
Grant calculation Accounting term: Grant calculation.
Grant concept Accounting standard or authoritative guidance: Grant concept.
Grant control Accounting term: Grant control.
Grant deferral Accounting term: Grant deferral.
Grant disclosure Accounting term: Grant disclosure.
Grant estimate Accounting term: Grant estimate.
Grant exception Accounting term: Grant exception.
Grant framework Accounting term: Grant framework.
Grant guidance Accounting term: Grant guidance.
Grant measurement Accounting standard or authoritative guidance: Grant measurement.
Grant memo Accounting term: Grant memo.
Grant model Accounting term: Grant model.
Grant policy Accounting term: Grant policy.
Grant principle Accounting term: Grant principle.
Grant procedure Accounting term: Grant procedure.
Grant recognition Accounting standard or authoritative guidance: Grant recognition.
Grant reconciliation Accounting term: Grant reconciliation.
Grant review Accounting term: Grant review.
Grant rollforward Accounting term: Grant rollforward.
Grant schedule Accounting term: Grant schedule.
Grant testing Accounting term: Grant testing.
Grant treatment Accounting standard or authoritative guidance: Grant treatment.
Grant variance Accounting term: Grant variance.
Grant workpaper Accounting term: Grant workpaper.
Grant worksheet Accounting term: Grant worksheet.
Gross margin Financial ratio/metric: Gross margin.
Group Allowance tie-out Accounting term: Group Allowance tie-out.
Group Bank control Financial ratio/metric: Group Bank control.
Group Bond worksheet Accounting term: Group Bond worksheet.
Group Budget worksheet Financial ratio/metric: Group Budget worksheet.
Group Business Combination policy Internal control concept: Group Business Combination policy.
Group Business Combination roll-up Accounting term: Group Business Combination roll-up.
Group Close binder Accounting term: Group Close binder.
Group Consolidation testing Financial ratio/metric: Group Consolidation testing.
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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