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Accounting Glossary

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