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Accounting Glossary

Terms: 2162 · Filtered: 42 · 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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Offsetting
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Accounting term: Offsetting.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operating Lease vs. Finance Lease Classification
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Acronym: N/A
The distinction between leases that transfer substantially all risks and rewards of ownership (finance lease) and those that do not (operating lease).
Related
Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review Operational Disbursements package
Operating margin
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Financial ratio/metric: Operating margin.
Related
Operating Lease vs. Finance Lease Classification Operational Amortization schedule Operational Cash classification Operational Consolidation review Operational Disbursements package
Operational Amortization schedule
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Financial ratio/metric: Operational Amortization schedule.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Cash classification Operational Consolidation review Operational Disbursements package
Operational Cash classification
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Financial ratio/metric: Operational Cash classification.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Consolidation review Operational Disbursements package
Operational Consolidation review
General ·
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Internal control concept: Operational Consolidation review.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Disbursements package
Operational Disbursements package
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· advanced
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Accounting term: Operational Disbursements package.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Equity reconciliation
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Internal control concept: Operational Equity reconciliation.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Forecast estimate
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Accounting term: Operational Forecast estimate.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Foreign Exchange model
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Accounting term: Operational Foreign Exchange model.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Impairment model
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Accounting term: Operational Impairment model.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Intercompany rollforward
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Accounting term: Operational Intercompany rollforward.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Intercompany workstream
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Accounting term: Operational Intercompany workstream.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Lease analysis
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Internal control concept: Operational Lease analysis.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Lease presentation
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Accounting term: Operational Lease presentation.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Lease worksheet
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Financial ratio/metric: Operational Lease worksheet.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Loan presentation
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· advanced
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Accounting term: Operational Loan presentation.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Materiality indexing
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· advanced
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Accounting term: Operational Materiality indexing.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Overhead estimate
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· advanced
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Accounting term: Operational Overhead estimate.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Payable review
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Financial ratio/metric: Operational Payable review.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Provision review
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Internal control concept: Operational Provision review.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Receipts sign-off
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· advanced
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Financial ratio/metric: Operational Receipts sign-off.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Receipts workstream
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Internal control concept: Operational Receipts workstream.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Receivable accrual
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· advanced
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Accounting term: Operational Receivable accrual.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Receivable analysis
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Accounting term: Operational Receivable analysis.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Receivable calculation
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Accounting term: Operational Receivable calculation.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Receivable variance
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· advanced
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Accounting term: Operational Receivable variance.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Segment adjustment
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· advanced
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Financial ratio/metric: Operational Segment adjustment.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Operational Subsequent Events mapping
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· advanced
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Accounting term: Operational Subsequent Events mapping.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
Opportunity cost
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Accounting term: Opportunity cost.
Related
Offsetting Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification
Option
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· basic
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Accounting term: Option.
Related
Option accounting Option classification Option disclosure Option measurement Option valuation
Option accounting
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Accounting term: Option accounting.
Related
Option Option classification Option disclosure Option measurement Option valuation
Option classification
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Accounting term: Option classification.
Related
Option Option accounting Option disclosure Option measurement Option valuation
Option disclosure
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Accounting term: Option disclosure.
Related
Option Option accounting Option classification Option measurement Option valuation
Option measurement
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· advanced
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Accounting term: Option measurement.
Related
Option Option accounting Option classification Option disclosure Option valuation
Option valuation
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Accounting term: Option valuation.
Related
Option Option accounting Option classification Option disclosure Option measurement
Other Comprehensive Income
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Acronym: OCI
Gains and losses that are excluded from net income but are included in total comprehensive income and affect shareholders' equity.
Related
Other comprehensive income (OCI) Offsetting Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule
Other comprehensive income (OCI)
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Accounting term: Other comprehensive income (OCI).
Related
Other Comprehensive Income Offsetting Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule
Overapplied overhead
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· advanced
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Accounting term: Overapplied overhead.
Related
Offsetting Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification
Overhead allocation
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· advanced
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Accounting term: Overhead allocation.
Related
Overhead variance Offsetting Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule
Overhead variance
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· advanced
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Accounting term: Overhead variance.
Related
Overhead allocation Offsetting Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule
operating ratio
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· advanced
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Financial ratio/metric: operating ratio.
Related
Operating Lease vs. Finance Lease Classification Operating margin Operational Amortization schedule Operational Cash classification Operational Consolidation review
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