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Accounting Glossary

Terms: 2162 · Filtered: 61 · 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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Materiality recognition
General ·
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· advanced
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Accounting standard or authoritative guidance: Materiality recognition.
Related
Material misstatement Material price variance Material weakness Materiality Materiality
Materiality reconciliation
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Accounting term: Materiality reconciliation.
Related
Material misstatement Material price variance Material weakness Materiality Materiality
Materiality review
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Accounting term: Materiality review.
Related
Material misstatement Material price variance Material weakness Materiality Materiality
Materiality rollforward
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Accounting term: Materiality rollforward.
Related
Material misstatement Material price variance Material weakness Materiality Materiality
Materiality schedule
General ·
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Accounting term: Materiality schedule.
Related
Material misstatement Material price variance Material weakness Materiality Materiality
Materiality testing
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Accounting term: Materiality testing.
Related
Material misstatement Material price variance Material weakness Materiality Materiality
Materiality treatment
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Accounting standard or authoritative guidance: Materiality treatment.
Related
Material misstatement Material price variance Material weakness Materiality Materiality
Materiality variance
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Accounting term: Materiality variance.
Related
Material misstatement Material price variance Material weakness Materiality Materiality
Materiality workpaper
General ·
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Accounting term: Materiality workpaper.
Related
Material misstatement Material price variance Material weakness Materiality Materiality
Materiality worksheet
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Accounting term: Materiality worksheet.
Related
Material misstatement Material price variance Material weakness Materiality Materiality
Measurement
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· intermediate
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Accounting term: Measurement.
Related
Make-or-buy decision Management discussion and analysis (MD&A) Management override Management representation letter Manufacturing overhead
Misstatement
General ·
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· intermediate
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Accounting term: Misstatement.
Related
Make-or-buy decision Management discussion and analysis (MD&A) Management override Management representation letter Manufacturing overhead
Monitoring controls
General ·
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· advanced
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Internal control concept: Monitoring controls.
Related
Make-or-buy decision Management discussion and analysis (MD&A) Management override Management representation letter Manufacturing overhead
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Commonly Confused / Near-Variant Terms
Computed from current result set
Matching principle VS Matching principle
Categories: General / General
Materiality VS Materiality
Categories: General / General
Materiality VS Materiality
Categories: General / General
Materiality VS Materiality
Categories: General / General
Materiality VS Materiality
Categories: General / General
Materiality VS Materiality
Categories: General / General
Materiality VS Materiality
Categories: General / General