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Accounting Glossary

Terms: 2162 · Filtered: 174 · 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
Realized FX gain/loss Accounting term: Realized FX gain/loss.
Reasonable assurance Accounting term: Reasonable assurance.
Receipts schedule Accounting term: Receipts schedule.
Receivable accrual Accounting term: Receivable accrual.
Receivable adjustment Accounting term: Receivable adjustment.
Receivable allocation Accounting term: Receivable allocation.
Receivable analysis Accounting term: Receivable analysis.
Receivable approval Accounting term: Receivable approval.
Receivable assessment Accounting term: Receivable assessment.
Receivable assumption Accounting term: Receivable assumption.
Receivable calculation Accounting term: Receivable calculation.
Receivable concept Accounting standard or authoritative guidance: Receivable concept.
Receivable control Accounting term: Receivable control.
Receivable deferral Accounting term: Receivable deferral.
Receivable disclosure Accounting term: Receivable disclosure.
Receivable estimate Accounting term: Receivable estimate.
Receivable exception Accounting term: Receivable exception.
Receivable framework Accounting term: Receivable framework.
Receivable guidance Accounting term: Receivable guidance.
Receivable measurement Accounting term: Receivable measurement.
Receivable memo Accounting term: Receivable memo.
Receivable model Accounting term: Receivable model.
Receivable policy Accounting term: Receivable policy.
Receivable principle Accounting term: Receivable principle.
Receivable procedure Accounting term: Receivable procedure.
Receivable recognition Accounting standard or authoritative guidance: Receivable recognition.
Receivable reconciliation Accounting term: Receivable reconciliation.
Receivable review Accounting term: Receivable review.
Receivable rollforward Accounting term: Receivable rollforward.
Receivable schedule Accounting term: Receivable schedule.
Receivable testing Accounting term: Receivable testing.
Receivable treatment Accounting term: Receivable treatment.
Receivable variance Accounting term: Receivable variance.
Receivable workpaper Accounting term: Receivable workpaper.
Receivable worksheet Accounting term: Receivable worksheet.
Recognition Accounting term: Recognition.
Reconciliation (N/A) The process of comparing two sets of related records to identify and explain any differences.
Reconciliation batch Accounting system or module concept: Reconciliation batch.
Reconciliation control Internal control concept: Reconciliation control.
Reconciliation interface Accounting system or module concept: Reconciliation interface.
Reconciliation job Accounting system or module concept: Reconciliation job.
Reconciliation mapping Accounting system or module concept: Reconciliation mapping.
Reconciliation module Accounting system or module concept: Reconciliation module.
Reconciliation process Accounting system or module concept: Reconciliation process.
Reconciliation rule Accounting system or module concept: Reconciliation rule.
Reconciliation template Accounting system or module concept: Reconciliation template.
Record retention policy Accounting term: Record retention policy.
Recoverable amount Accounting term: Recoverable amount.
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