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Accounting Glossary

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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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Realized FX gain/loss
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Accounting term: Realized FX gain/loss.
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Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment Receivable allocation
Reasonable assurance
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Accounting term: Reasonable assurance.
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Realized FX gain/loss Receipts schedule Receivable accrual Receivable adjustment Receivable allocation
Receipts schedule
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Accounting term: Receipts schedule.
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Receivable accrual Receivable adjustment Receivable allocation Receivable analysis Receivable approval
Receivable accrual
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Accounting term: Receivable accrual.
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Receipts schedule Receivable adjustment Receivable allocation Receivable analysis Receivable approval
Receivable adjustment
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Accounting term: Receivable adjustment.
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Receipts schedule Receivable accrual Receivable allocation Receivable analysis Receivable approval
Receivable allocation
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Accounting term: Receivable allocation.
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Receipts schedule Receivable accrual Receivable adjustment Receivable analysis Receivable approval
Receivable analysis
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Accounting term: Receivable analysis.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable approval
Receivable approval
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Accounting term: Receivable approval.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable assessment
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Accounting term: Receivable assessment.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable assumption
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Accounting term: Receivable assumption.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable calculation
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Accounting term: Receivable calculation.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable concept
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Accounting standard or authoritative guidance: Receivable concept.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable control
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Accounting term: Receivable control.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable deferral
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Accounting term: Receivable deferral.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable disclosure
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Accounting term: Receivable disclosure.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable estimate
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Accounting term: Receivable estimate.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable exception
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Accounting term: Receivable exception.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable framework
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Accounting term: Receivable framework.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable guidance
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Accounting term: Receivable guidance.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable measurement
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Accounting term: Receivable measurement.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable memo
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Accounting term: Receivable memo.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable model
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Accounting term: Receivable model.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable policy
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Accounting term: Receivable policy.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable principle
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Accounting term: Receivable principle.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable procedure
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Accounting term: Receivable procedure.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable recognition
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Accounting standard or authoritative guidance: Receivable recognition.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable reconciliation
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Accounting term: Receivable reconciliation.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable review
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Accounting term: Receivable review.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable rollforward
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Accounting term: Receivable rollforward.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable schedule
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Accounting term: Receivable schedule.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable testing
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Accounting term: Receivable testing.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable treatment
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Accounting term: Receivable treatment.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable variance
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Accounting term: Receivable variance.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable workpaper
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Accounting term: Receivable workpaper.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Receivable worksheet
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Accounting term: Receivable worksheet.
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Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
Recognition
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Accounting term: Recognition.
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Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment
Reconciliation
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Acronym: N/A
The process of comparing two sets of related records to identify and explain any differences.
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Reconciliation batch Reconciliation control Reconciliation interface Reconciliation job Reconciliation mapping
Reconciliation batch
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Accounting system or module concept: Reconciliation batch.
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Reconciliation Reconciliation control Reconciliation interface Reconciliation job Reconciliation mapping
Reconciliation control
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Internal control concept: Reconciliation control.
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Reconciliation Reconciliation batch Reconciliation interface Reconciliation job Reconciliation mapping
Reconciliation interface
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Accounting system or module concept: Reconciliation interface.
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Reconciliation Reconciliation batch Reconciliation control Reconciliation job Reconciliation mapping
Reconciliation job
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Accounting system or module concept: Reconciliation job.
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Reconciliation Reconciliation batch Reconciliation control Reconciliation interface Reconciliation mapping
Reconciliation mapping
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Accounting system or module concept: Reconciliation mapping.
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Reconciliation Reconciliation batch Reconciliation control Reconciliation interface Reconciliation job
Reconciliation module
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Accounting system or module concept: Reconciliation module.
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Reconciliation Reconciliation batch Reconciliation control Reconciliation interface Reconciliation job
Reconciliation process
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Accounting system or module concept: Reconciliation process.
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Reconciliation Reconciliation batch Reconciliation control Reconciliation interface Reconciliation job
Reconciliation rule
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Accounting system or module concept: Reconciliation rule.
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Reconciliation Reconciliation batch Reconciliation control Reconciliation interface Reconciliation job
Reconciliation template
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Accounting system or module concept: Reconciliation template.
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Reconciliation Reconciliation batch Reconciliation control Reconciliation interface Reconciliation job
Record retention policy
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Accounting term: Record retention policy.
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Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment
Recoverable amount
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Accounting term: Recoverable amount.
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Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment
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