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Accounting Glossary

Terms: 2162 · Filtered: 61 · 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
Make-or-buy decision Accounting term: Make-or-buy decision.
Management discussion and analysis (MD&A) Accounting term: Management discussion and analysis (MD&A).
Management override Accounting term: Management override.
Management representation letter Accounting term: Management representation letter.
Manufacturing overhead Accounting term: Manufacturing overhead.
Market approach Accounting term: Market approach.
Master Data batch Accounting system or module concept: Master Data batch.
Master Data integration Accounting system or module concept: Master Data integration.
Master Data interface Accounting system or module concept: Master Data interface.
Master Data job Accounting system or module concept: Master Data job.
Master Data mapping Accounting system or module concept: Master Data mapping.
Master Data module Accounting system or module concept: Master Data module.
Master Data process Accounting system or module concept: Master Data process.
Master Data rule Accounting system or module concept: Master Data rule.
Master Data template Accounting system or module concept: Master Data template.
Master budget Accounting term: Master budget.
Matching principle Accounting term: Matching principle.
Matching principle (N/A) An accrual accounting principle that requires expenses to be recognized in the same period as the revenues they helped generate.
Material misstatement Accounting term: Material misstatement.
Material price variance Accounting term: Material price variance.
Material weakness Accounting term: Material weakness.
Materiality Accounting term: Materiality.
Materiality (N/A) The concept that financial information is material if its omission or misstatement could influence the economic decisions of users.
Materiality (N/A) An accounting principle stating that information is material if its omission or misstatement could influence users' economic decisions.
Materiality An accounting principle stating that information is material if its omission or misstatement could influence the economic decisions of users.
Materiality (Auditing) (N/A) The magnitude of an omission or misstatement of financial information that, individually or in aggregate, could influence the economic decisions of users.
Materiality accrual Accounting term: Materiality accrual.
Materiality adjustment Accounting term: Materiality adjustment.
Materiality allocation Accounting term: Materiality allocation.
Materiality analysis Accounting term: Materiality analysis.
Materiality approval Accounting term: Materiality approval.
Materiality assessment Accounting term: Materiality assessment.
Materiality assumption Accounting term: Materiality assumption.
Materiality calculation Accounting term: Materiality calculation.
Materiality concept Accounting term: Materiality concept.
Materiality control Accounting term: Materiality control.
Materiality deferral Accounting term: Materiality deferral.
Materiality disclosure Accounting term: Materiality disclosure.
Materiality estimate Accounting term: Materiality estimate.
Materiality exception Accounting term: Materiality exception.
Materiality framework Accounting term: Materiality framework.
Materiality guidance Accounting term: Materiality guidance.
Materiality measurement Accounting term: Materiality measurement.
Materiality memo Accounting term: Materiality memo.
Materiality model Accounting term: Materiality model.
Materiality policy Accounting term: Materiality policy.
Materiality principle Accounting term: Materiality principle.
Materiality procedure Accounting term: Materiality procedure.
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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