EditingTests

Accounting Glossary

Terms: 2162 · Filtered: 171 · 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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Practical Hedge binder

General ·
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· advanced

Accounting term: Practical Hedge binder.

Practical Bond classification Practical Bond variance Practical Cash workstream Practical Consolidation binder Practical Equity calculation

Practical Lease sign-off

General ·
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· advanced

Accounting term: Practical Lease sign-off.

Practical Bond classification Practical Bond variance Practical Cash workstream Practical Consolidation binder Practical Equity calculation

Practical Leases exception

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· advanced

Accounting term: Practical Leases exception.

Practical Bond classification Practical Bond variance Practical Cash workstream Practical Consolidation binder Practical Equity calculation

Practical Leases package

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· advanced

Financial ratio/metric: Practical Leases package.

Practical Bond classification Practical Bond variance Practical Cash workstream Practical Consolidation binder Practical Equity calculation

Practical Pension framework

General ·
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· advanced

Internal control concept: Practical Pension framework.

Practical Bond classification Practical Bond variance Practical Cash workstream Practical Consolidation binder Practical Equity calculation

Practical Receipts adjustment

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· advanced

Accounting term: Practical Receipts adjustment.

Practical Bond classification Practical Bond variance Practical Cash workstream Practical Consolidation binder Practical Equity calculation

Practical Receivable sign-off

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· advanced

Financial ratio/metric: Practical Receivable sign-off.

Practical Bond classification Practical Bond variance Practical Cash workstream Practical Consolidation binder Practical Equity calculation

Practical Restricted Cash workstream

General ·
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· advanced

Accounting term: Practical Restricted Cash workstream.

Practical Bond classification Practical Bond variance Practical Cash workstream Practical Consolidation binder Practical Equity calculation

Practical Standard Cost guidance

General ·
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· advanced

Financial ratio/metric: Practical Standard Cost guidance.

Practical Bond classification Practical Bond variance Practical Cash workstream Practical Consolidation binder Practical Equity calculation

Practical Standard Cost workstream

General ·
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· advanced

Internal control concept: Practical Standard Cost workstream.

Practical Bond classification Practical Bond variance Practical Cash workstream Practical Consolidation binder Practical Equity calculation

Practical Subsequent Events binder

General ·
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· advanced

Accounting term: Practical Subsequent Events binder.

Practical Bond classification Practical Bond variance Practical Cash workstream Practical Consolidation binder Practical Equity calculation

Practical Subsequent Events cutoff

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· advanced

Accounting term: Practical Subsequent Events cutoff.

Practical Bond classification Practical Bond variance Practical Cash workstream Practical Consolidation binder Practical Equity calculation

Practical Transfer Price guidance

General ·
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· advanced

Accounting term: Practical Transfer Price guidance.

Practical Bond classification Practical Bond variance Practical Cash workstream Practical Consolidation binder Practical Equity calculation

Predetermined overhead rate

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· advanced

Accounting term: Predetermined overhead rate.

PBC (provided by client) PCAOB PCAOB standards Payable accrual Payable adjustment

Preferred share

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· advanced

Accounting term: Preferred share.

PBC (provided by client) PCAOB PCAOB standards Payable accrual Payable adjustment

Prepaid expense

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· advanced

Accounting term: Prepaid expense.

PBC (provided by client) PCAOB PCAOB standards Payable accrual Payable adjustment

Presentation currency

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· advanced

Accounting term: Presentation currency.

PBC (provided by client) PCAOB PCAOB standards Payable accrual Payable adjustment

Preventive control

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· advanced

Internal control concept: Preventive control.

PBC (provided by client) PCAOB PCAOB standards Payable accrual Payable adjustment

Pricing decision

General ·
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· advanced

Accounting term: Pricing decision.

PBC (provided by client) PCAOB PCAOB standards Payable accrual Payable adjustment

Prime cost

General ·
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· intermediate

Accounting term: Prime cost.

PBC (provided by client) PCAOB PCAOB standards Payable accrual Payable adjustment

Prior period error

General ·
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· advanced

Accounting term: Prior period error.

PBC (provided by client) PCAOB PCAOB standards Payable accrual Payable adjustment

Private company

General ·
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· advanced

Accounting term: Private company.

PBC (provided by client) PCAOB PCAOB standards Payable accrual Payable adjustment

Pro forma financial statements

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· advanced

Accounting term: Pro forma financial statements.

PBC (provided by client) PCAOB PCAOB standards Payable accrual Payable adjustment

Process costing

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· advanced

Accounting term: Process costing.

PBC (provided by client) PCAOB PCAOB standards Payable accrual Payable adjustment

Product mix decision

General ·
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· advanced

Accounting term: Product mix decision.

Productivity elasticity Productivity scenario PBC (provided by client) PCAOB PCAOB standards

Productivity elasticity

General ·
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· advanced

Accounting term: Productivity elasticity.

Product mix decision Productivity scenario PBC (provided by client) PCAOB PCAOB standards

Productivity scenario

General ·
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· advanced

Accounting term: Productivity scenario.

Product mix decision Productivity elasticity PBC (provided by client) PCAOB PCAOB standards

Professional Body bulletin

General ·
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· advanced

Accounting term: Professional Body bulletin.

Professional Body circular Professional Body framework Professional Body guidance Professional Body interpretation Professional judgment

Professional Body circular

General ·
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· advanced

Accounting term: Professional Body circular.

Professional Body bulletin Professional Body framework Professional Body guidance Professional Body interpretation Professional judgment

Professional Body framework

General ·
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· advanced

Accounting term: Professional Body framework.

Professional Body bulletin Professional Body circular Professional Body guidance Professional Body interpretation Professional judgment

Professional Body guidance

General ·
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· advanced

Accounting term: Professional Body guidance.

Professional Body bulletin Professional Body circular Professional Body framework Professional Body interpretation Professional judgment

Professional Body interpretation

General ·
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· advanced

Accounting term: Professional Body interpretation.

Professional Body bulletin Professional Body circular Professional Body framework Professional Body guidance Professional judgment

Professional judgment

General ·
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· advanced

Accounting term: Professional judgment.

Professional Body bulletin Professional Body circular Professional Body framework Professional Body guidance Professional Body interpretation

Professional skepticism

General ·
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· advanced

Accounting term: Professional skepticism.

Professional Body bulletin Professional Body circular Professional Body framework Professional Body guidance Professional Body interpretation

Professional skepticism

General ·
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· advanced

Acronym: N/A

An attitude that includes a questioning mind and a critical assessment of audit evidence, essential for auditors to identify and respond to potential misstatements.

Permanent Difference (Tax) Professional Body bulletin Professional Body circular Professional Body framework Professional Body guidance

Profit center

General ·
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· intermediate

Accounting term: Profit center.

PBC (provided by client) PCAOB PCAOB standards Payable accrual Payable adjustment

Property, plant and equipment (PPE)

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· advanced

Accounting term: Property, plant and equipment (PPE).

PBC (provided by client) PCAOB PCAOB standards Payable accrual Payable adjustment

Provision

General ·
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· intermediate

Accounting term: Provision.

Provision accrual Provision adjustment Provision allocation Provision analysis Provision approval

Provision accrual

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· advanced

Accounting term: Provision accrual.

Provision Provision adjustment Provision allocation Provision analysis Provision approval

Provision adjustment

General ·
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· advanced

Accounting term: Provision adjustment.

Provision Provision accrual Provision allocation Provision analysis Provision approval

Provision allocation

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· advanced

Accounting term: Provision allocation.

Provision Provision accrual Provision adjustment Provision analysis Provision approval

Provision analysis

General ·
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· advanced

Accounting term: Provision analysis.

Provision Provision accrual Provision adjustment Provision allocation Provision approval

Provision approval

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· advanced

Accounting term: Provision approval.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision assessment

General ·
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· advanced

Accounting term: Provision assessment.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision assumption

General ·
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· advanced

Accounting term: Provision assumption.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision calculation

General ·
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· advanced

Accounting term: Provision calculation.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision concept

General ·
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· advanced

Accounting term: Provision concept.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision control

General ·
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· advanced

Accounting term: Provision control.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

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Professional skepticism VS Professional skepticism

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Payroll analysis VS Payroll analyst

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