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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.
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· Difficulty: intermediate
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Make-or-buy decision
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Accounting term: Make-or-buy decision.
Related
Management discussion and analysis (MD&A) Management override Management representation letter Manufacturing overhead Market approach
Management discussion and analysis (MD&A)
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Accounting term: Management discussion and analysis (MD&A).
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Management override Management representation letter Make-or-buy decision Manufacturing overhead Market approach
Management override
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Accounting term: Management override.
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Management discussion and analysis (MD&A) Management representation letter Make-or-buy decision Manufacturing overhead Market approach
Management representation letter
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Accounting term: Management representation letter.
Related
Management discussion and analysis (MD&A) Management override Make-or-buy decision Manufacturing overhead Market approach
Manufacturing overhead
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Accounting term: Manufacturing overhead.
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Make-or-buy decision Management discussion and analysis (MD&A) Management override Management representation letter Market approach
Market approach
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Accounting term: Market approach.
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Make-or-buy decision Management discussion and analysis (MD&A) Management override Management representation letter Manufacturing overhead
Master Data batch
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Accounting system or module concept: Master Data batch.
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Master Data integration Master Data interface Master Data job Master Data mapping Master Data module
Master Data integration
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Accounting system or module concept: Master Data integration.
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Master Data batch Master Data interface Master Data job Master Data mapping Master Data module
Master Data interface
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Accounting system or module concept: Master Data interface.
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Master Data batch Master Data integration Master Data job Master Data mapping Master Data module
Master Data job
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Accounting system or module concept: Master Data job.
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Master Data batch Master Data integration Master Data interface Master Data mapping Master Data module
Master Data mapping
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Accounting system or module concept: Master Data mapping.
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Master Data batch Master Data integration Master Data interface Master Data job Master Data module
Master Data module
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Accounting system or module concept: Master Data module.
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Master Data batch Master Data integration Master Data interface Master Data job Master Data mapping
Master Data process
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Accounting system or module concept: Master Data process.
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Master Data batch Master Data integration Master Data interface Master Data job Master Data mapping
Master Data rule
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Accounting system or module concept: Master Data rule.
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Master Data batch Master Data integration Master Data interface Master Data job Master Data mapping
Master Data template
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Accounting system or module concept: Master Data template.
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Master Data batch Master Data integration Master Data interface Master Data job Master Data mapping
Master budget
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Accounting term: Master budget.
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Master Data batch Master Data integration Master Data interface Master Data job Master Data mapping
Matching principle
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Accounting term: Matching principle.
Related
Make-or-buy decision Management discussion and analysis (MD&A) Management override Management representation letter Manufacturing overhead
Matching principle
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Acronym: N/A
An accrual accounting principle that requires expenses to be recognized in the same period as the revenues they helped generate.
Related
Materiality Materiality Materiality (Auditing) Make-or-buy decision Management discussion and analysis (MD&A)
Material misstatement
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Accounting term: Material misstatement.
Related
Material price variance Material weakness Materiality Materiality Materiality
Material price variance
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Accounting term: Material price variance.
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Material misstatement Material weakness Materiality Materiality Materiality
Material weakness
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Accounting term: Material weakness.
Related
Material misstatement Material price variance Materiality Materiality Materiality
Materiality
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Accounting term: Materiality.
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Material misstatement Material price variance Material weakness Materiality (Auditing) Materiality accrual
Materiality
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Acronym: N/A
The concept that financial information is material if its omission or misstatement could influence the economic decisions of users.
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Materiality (Auditing) Matching principle Material misstatement Material price variance Material weakness
Materiality
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Acronym: N/A
An accounting principle stating that information is material if its omission or misstatement could influence users' economic decisions.
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Materiality (Auditing) Matching principle Material misstatement Material price variance Material weakness
Materiality
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An accounting principle stating that information is material if its omission or misstatement could influence the economic decisions of users.
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Material misstatement Material price variance Material weakness Materiality (Auditing) Materiality accrual
Materiality (Auditing)
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Acronym: N/A
The magnitude of an omission or misstatement of financial information that, individually or in aggregate, could influence the economic decisions of users.
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Materiality Materiality Matching principle Material misstatement Material price variance
Materiality accrual
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Accounting term: Materiality accrual.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality adjustment
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Accounting term: Materiality adjustment.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality allocation
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Accounting term: Materiality allocation.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality analysis
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Accounting term: Materiality analysis.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality approval
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Accounting term: Materiality approval.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality assessment
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Accounting term: Materiality assessment.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality assumption
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Accounting term: Materiality assumption.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality calculation
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Accounting term: Materiality calculation.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality concept
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Accounting term: Materiality concept.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality control
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Accounting term: Materiality control.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality deferral
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Accounting term: Materiality deferral.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality disclosure
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Accounting term: Materiality disclosure.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality estimate
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Accounting term: Materiality estimate.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality exception
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Accounting term: Materiality exception.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality framework
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Accounting term: Materiality framework.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality guidance
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Accounting term: Materiality guidance.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality measurement
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Accounting term: Materiality measurement.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality memo
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Accounting term: Materiality memo.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality model
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Accounting term: Materiality model.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality policy
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Accounting term: Materiality policy.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality principle
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Accounting term: Materiality principle.
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Material misstatement Material price variance Material weakness Materiality Materiality
Materiality procedure
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Accounting term: Materiality procedure.
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Material misstatement Material price variance Material weakness Materiality Materiality
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