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Accounting Glossary

Terms: 2162 · Filtered: 171 · 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.
Category: General · Register:
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Term Definition
Practical Hedge binder Accounting term: Practical Hedge binder.
Practical Lease sign-off Accounting term: Practical Lease sign-off.
Practical Leases exception Accounting term: Practical Leases exception.
Practical Leases package Financial ratio/metric: Practical Leases package.
Practical Pension framework Internal control concept: Practical Pension framework.
Practical Receipts adjustment Accounting term: Practical Receipts adjustment.
Practical Receivable sign-off Financial ratio/metric: Practical Receivable sign-off.
Practical Restricted Cash workstream Accounting term: Practical Restricted Cash workstream.
Practical Standard Cost guidance Financial ratio/metric: Practical Standard Cost guidance.
Practical Standard Cost workstream Internal control concept: Practical Standard Cost workstream.
Practical Subsequent Events binder Accounting term: Practical Subsequent Events binder.
Practical Subsequent Events cutoff Accounting term: Practical Subsequent Events cutoff.
Practical Transfer Price guidance Accounting term: Practical Transfer Price guidance.
Predetermined overhead rate Accounting term: Predetermined overhead rate.
Preferred share Accounting term: Preferred share.
Prepaid expense Accounting term: Prepaid expense.
Presentation currency Accounting term: Presentation currency.
Preventive control Internal control concept: Preventive control.
Pricing decision Accounting term: Pricing decision.
Prime cost Accounting term: Prime cost.
Prior period error Accounting term: Prior period error.
Private company Accounting term: Private company.
Pro forma financial statements Accounting term: Pro forma financial statements.
Process costing Accounting term: Process costing.
Product mix decision Accounting term: Product mix decision.
Productivity elasticity Accounting term: Productivity elasticity.
Productivity scenario Accounting term: Productivity scenario.
Professional Body bulletin Accounting term: Professional Body bulletin.
Professional Body circular Accounting term: Professional Body circular.
Professional Body framework Accounting term: Professional Body framework.
Professional Body guidance Accounting term: Professional Body guidance.
Professional Body interpretation Accounting term: Professional Body interpretation.
Professional judgment Accounting term: Professional judgment.
Professional skepticism Accounting term: Professional skepticism.
Professional skepticism (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.
Profit center Accounting term: Profit center.
Property, plant and equipment (PPE) Accounting term: Property, plant and equipment (PPE).
Provision Accounting term: Provision.
Provision accrual Accounting term: Provision accrual.
Provision adjustment Accounting term: Provision adjustment.
Provision allocation Accounting term: Provision allocation.
Provision analysis Accounting term: Provision analysis.
Provision approval Accounting term: Provision approval.
Provision assessment Accounting term: Provision assessment.
Provision assumption Accounting term: Provision assumption.
Provision calculation Accounting term: Provision calculation.
Provision concept Accounting term: Provision concept.
Provision control Accounting term: Provision control.
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Commonly Confused / Near-Variant Terms
Computed from current result set
Professional skepticism VS Professional skepticism
Categories: General / General
Payroll analysis VS Payroll analyst
Categories: General / General