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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Provision deferral

General ·
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· advanced

Accounting term: Provision deferral.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision disclosure

General ·
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· advanced

Accounting term: Provision disclosure.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision estimate

General ·
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· advanced

Accounting term: Provision estimate.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision exception

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· advanced

Accounting term: Provision exception.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision framework

General ·
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· advanced

Accounting term: Provision framework.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision guidance

General ·
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· advanced

Accounting term: Provision guidance.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision measurement

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· advanced

Accounting standard or authoritative guidance: Provision measurement.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision memo

General ·
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· intermediate

Accounting term: Provision memo.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision model

General ·
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· advanced

Accounting term: Provision model.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision policy

General ·
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· advanced

Accounting term: Provision policy.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision principle

General ·
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· advanced

Accounting standard or authoritative guidance: Provision principle.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision procedure

General ·
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· advanced

Accounting term: Provision procedure.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision recognition

General ·
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· advanced

Accounting term: Provision recognition.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision reconciliation

General ·
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· advanced

Accounting term: Provision reconciliation.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision review

General ·
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· advanced

Accounting term: Provision review.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision rollforward

General ·
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· advanced

Accounting term: Provision rollforward.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision schedule

General ·
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· advanced

Accounting term: Provision schedule.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision testing

General ·
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· advanced

Accounting term: Provision testing.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision treatment

General ·
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· advanced

Accounting term: Provision treatment.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision variance

General ·
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· advanced

Accounting term: Provision variance.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision workpaper

General ·
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· advanced

Accounting term: Provision workpaper.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provision worksheet

General ·
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· advanced

Accounting term: Provision worksheet.

Provision Provision accrual Provision adjustment Provision allocation Provision analysis

Provisional Accounting

General ·
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· advanced

Acronym: N/A

Temporary accounting for a business combination when the fair values of acquired assets and liabilities cannot be definitively determined at the acquisition date.

Permanent Difference (Tax) Professional skepticism Provision Provision accrual Provision adjustment

Prudence (conservatism)

General ·
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· advanced

Accounting term: Prudence (conservatism).

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

Public company

General ·
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· intermediate

Accounting term: Public company.

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

Purchase price allocation (PPA)

General ·
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· advanced

Accounting term: Purchase price allocation (PPA).

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

payables turnover ratio

General ·
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· advanced

Financial ratio/metric: payables turnover ratio.

Payable accrual Payable adjustment Payable allocation Payable analysis Payable approval

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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

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