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Accounting Glossary
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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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| Term | Definition |
|---|---|
| Internal control | Internal control concept: Internal control. |
| Internal control over financial reporting (ICFR) | Accounting term: Internal control over financial reporting (ICFR). |
| International Bank rollforward | Accounting term: International Bank rollforward. |
| International Bond binder | Accounting term: International Bond binder. |
| International Budget exception | Financial ratio/metric: International Budget exception. |
| International Cash approval | Financial ratio/metric: International Cash approval. |
| International Consolidation mapping | Accounting term: International Consolidation mapping. |
| International Consolidation sign-off | Financial ratio/metric: International Consolidation sign-off. |
| International Credit Loss workstream | Internal control concept: International Credit Loss workstream. |
| International Deferred Tax workpaper | Accounting term: International Deferred Tax workpaper. |
| International Derivative binder | Financial ratio/metric: International Derivative binder. |
| International Dividend model | Accounting term: International Dividend model. |
| International Dividend tickmark | Accounting term: International Dividend tickmark. |
| International Equity adjustment | Accounting term: International Equity adjustment. |
| International Equity worksheet | Accounting term: International Equity worksheet. |
| International Fixed Asset classification | Accounting term: International Fixed Asset classification. |
| International Foreign Exchange sign-off | Financial ratio/metric: International Foreign Exchange sign-off. |
| International Grant workstream | Internal control concept: International Grant workstream. |
| International Intercompany allocation | Accounting term: International Intercompany allocation. |
| International Inventory variance | Accounting term: International Inventory variance. |
| International Lease binder | Accounting term: International Lease binder. |
| International Lease memo | Accounting term: International Lease memo. |
| International Materiality procedure | Accounting term: International Materiality procedure. |
| International Overhead adjustment | Financial ratio/metric: International Overhead adjustment. |
| International Payable rollforward | Accounting term: International Payable rollforward. |
| International Receivable binder | Accounting term: International Receivable binder. |
| International Related Party reconciliation | Accounting term: International Related Party reconciliation. |
| International Revenue analysis | Internal control concept: International Revenue analysis. |
| International Segment approval | Accounting term: International Segment approval. |
| International Segment cutoff | Accounting term: International Segment cutoff. |
| International Share-Based Payment indexing | Accounting term: International Share-Based Payment indexing. |
| International Uncertain Tax Position deferral | Accounting term: International Uncertain Tax Position deferral. |
| Inventory | Accounting term: Inventory. |
| Inventory Valuation package | Accounting term: Inventory Valuation package. |
| Inventory accrual | Accounting term: Inventory accrual. |
| Inventory adjustment | Accounting term: Inventory adjustment. |
| Inventory allocation | Accounting term: Inventory allocation. |
| Inventory analysis | Accounting term: Inventory analysis. |
| Inventory approval | Accounting term: Inventory approval. |
| Inventory assessment | Accounting term: Inventory assessment. |
| Inventory assumption | Accounting term: Inventory assumption. |
| Inventory calculation | Accounting term: Inventory calculation. |
| Inventory concept | Accounting standard or authoritative guidance: Inventory concept. |
| Inventory control | Accounting term: Inventory control. |
| Inventory costing (FIFO) | Accounting term: Inventory costing (FIFO). |
| Inventory costing (LIFO) | Accounting term: Inventory costing (LIFO). |
| Inventory deferral | Accounting term: Inventory deferral. |
| Inventory disclosure | Accounting term: Inventory disclosure. |
Commonly Confused / Near-Variant Terms
Computed from current result set
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment loss VS Impairment loss
Categories: General / General
Impairment loss VS Impairment loss
Categories: General / General
Impairment loss VS Impairment loss
Categories: General / General