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Accounting Glossary

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