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Accounting Glossary

Terms: 2162 · Filtered: 89 · 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.
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· Difficulty: intermediate
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Liquidity premium
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Accounting term: Liquidity premium.
Related
Liquidity assumption Liquidity constraint Liquidity scenario Liquidity shock Labor efficiency variance
Liquidity scenario
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Accounting term: Liquidity scenario.
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Liquidity assumption Liquidity constraint Liquidity premium Liquidity shock Labor efficiency variance
Liquidity shock
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Accounting term: Liquidity shock.
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Liquidity assumption Liquidity constraint Liquidity premium Liquidity scenario Labor efficiency variance
Loan accounting
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Accounting term: Loan accounting.
Related
Loan accrual Loan adjustment Loan allocation Loan analysis Loan approval
Loan accrual
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Accounting term: Loan accrual.
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Loan accounting Loan adjustment Loan allocation Loan analysis Loan approval
Loan adjustment
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Accounting term: Loan adjustment.
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Loan accounting Loan accrual Loan allocation Loan analysis Loan approval
Loan allocation
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Accounting term: Loan allocation.
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Loan accounting Loan accrual Loan adjustment Loan analysis Loan approval
Loan analysis
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Accounting term: Loan analysis.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan approval
Loan approval
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Accounting term: Loan approval.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan assessment
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Accounting term: Loan assessment.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan assumption
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Accounting term: Loan assumption.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan calculation
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Accounting term: Loan calculation.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan classification
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Accounting term: Loan classification.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan concept
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Accounting standard or authoritative guidance: Loan concept.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan control
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Accounting term: Loan control.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan deferral
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Accounting term: Loan deferral.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan disclosure
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Accounting term: Loan disclosure.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan estimate
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Accounting term: Loan estimate.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan exception
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Accounting term: Loan exception.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan framework
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Accounting term: Loan framework.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan guidance
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Accounting term: Loan guidance.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan measurement
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Accounting term: Loan measurement.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan memo
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Accounting term: Loan memo.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan model
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Accounting term: Loan model.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan policy
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Accounting term: Loan policy.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan principle
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Accounting term: Loan principle.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan procedure
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Accounting term: Loan procedure.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan receivable
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Accounting term: Loan receivable.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan recognition
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Accounting standard or authoritative guidance: Loan recognition.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan reconciliation
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Accounting term: Loan reconciliation.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan review
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Accounting term: Loan review.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan rollforward
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Accounting term: Loan rollforward.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan schedule
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Accounting term: Loan schedule.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan testing
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Accounting term: Loan testing.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan treatment
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Accounting standard or authoritative guidance: Loan treatment.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan valuation
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Accounting term: Loan valuation.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan variance
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Accounting term: Loan variance.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan workpaper
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Accounting term: Loan workpaper.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loan worksheet
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Accounting term: Loan worksheet.
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Loan accounting Loan accrual Loan adjustment Loan allocation Loan analysis
Loss on disposal
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Accounting term: Loss on disposal.
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Labor efficiency variance Last-In, First-Out Lease Capitalization (ASC 842/IFRS 16) Lease accounting Lease accrual
Lower of cost and NRV
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Accounting term: Lower of cost and NRV.
Related
Labor efficiency variance Last-In, First-Out Lease Capitalization (ASC 842/IFRS 16) Lease accounting Lease accrual
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Commonly Confused / Near-Variant Terms
Computed from current result set
Lease guidance VS Leases guidance
Categories: General / General