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Accounting Glossary

Terms: 2162 · Filtered: 174 · 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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Related Party testing
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Accounting term: Related Party testing.
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Related Party accrual Related Party adjustment Related Party allocation Related Party analysis Related Party approval
Related Party treatment
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Accounting term: Related Party treatment.
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Related Party accrual Related Party adjustment Related Party allocation Related Party analysis Related Party approval
Related Party variance
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Accounting term: Related Party variance.
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Related Party accrual Related Party adjustment Related Party allocation Related Party analysis Related Party approval
Related Party workpaper
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Accounting term: Related Party workpaper.
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Related Party accrual Related Party adjustment Related Party allocation Related Party analysis Related Party approval
Related Party worksheet
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Accounting term: Related Party worksheet.
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Related Party accrual Related Party adjustment Related Party allocation Related Party analysis Related Party approval
Related party disclosure
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Accounting term: Related party disclosure.
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Related Party accrual Related Party adjustment Related Party allocation Related Party analysis Related Party approval
Relevance
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Accounting term: Relevance.
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Relevant cost Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual
Relevant cost
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Accounting term: Relevant cost.
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Relevance Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual
Reporting batch
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Accounting system or module concept: Reporting batch.
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Reporting entity Reporting integration Reporting interface Reporting job Reporting mapping
Reporting entity
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Accounting term: Reporting entity.
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Reporting batch Reporting integration Reporting interface Reporting job Reporting mapping
Reporting integration
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Accounting system or module concept: Reporting integration.
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Reporting batch Reporting entity Reporting interface Reporting job Reporting mapping
Reporting interface
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Accounting system or module concept: Reporting interface.
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Reporting batch Reporting entity Reporting integration Reporting job Reporting mapping
Reporting job
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Accounting system or module concept: Reporting job.
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Reporting batch Reporting entity Reporting integration Reporting interface Reporting mapping
Reporting mapping
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Accounting system or module concept: Reporting mapping.
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Reporting batch Reporting entity Reporting integration Reporting interface Reporting job
Reporting process
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Accounting system or module concept: Reporting process.
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Reporting batch Reporting entity Reporting integration Reporting interface Reporting job
Reporting rule
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Accounting system or module concept: Reporting rule.
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Reporting batch Reporting entity Reporting integration Reporting interface Reporting job
Reporting template
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Accounting system or module concept: Reporting template.
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Reporting batch Reporting entity Reporting integration Reporting interface Reporting job
Residency (tax)
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Accounting term: Residency (tax).
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Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment
Responsibility accounting
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Accounting term: Responsibility accounting.
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Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment
Restated financial statements
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Accounting term: Restated financial statements.
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Restatement Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual
Restatement
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Accounting term: Restatement.
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Restated financial statements Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual
Retained earnings
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Accounting term: Retained earnings.
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Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment
Retrospective Application
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Acronym: N/A
Applying a new accounting principle or correcting an error as if it had always been applied, adjusting prior period financial statements.
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Reconciliation Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual
Return on Investment
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Acronym: ROI
A performance measure used to evaluate the efficiency or profitability of an investment or to compare the efficiency of several different investments.
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Return on assets (ROA) Return on equity (ROE) Return on invested capital (ROIC) Realized FX gain/loss Reasonable assurance
Return on assets (ROA)
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Financial ratio/metric: Return on assets (ROA).
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Return on Investment Return on equity (ROE) Return on invested capital (ROIC) Realized FX gain/loss Reasonable assurance
Return on equity (ROE)
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Financial ratio/metric: Return on equity (ROE).
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Return on Investment Return on assets (ROA) Return on invested capital (ROIC) Realized FX gain/loss Reasonable assurance
Return on invested capital (ROIC)
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Financial ratio/metric: Return on invested capital (ROIC).
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Return on Investment Return on assets (ROA) Return on equity (ROE) Realized FX gain/loss Reasonable assurance
Revenue Recognition (ASC 606/IFRS 15)
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Acronym: N/A (often referred to by standard numbers)
A comprehensive standard dictating how and when revenue from contracts with customers should be recognized in financial statements.
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Revenue accrual Revenue adjustment Revenue allocation Revenue analysis Revenue approval
Revenue accrual
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Accounting term: Revenue accrual.
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Revenue Recognition (ASC 606/IFRS 15) Revenue adjustment Revenue allocation Revenue analysis Revenue approval
Revenue adjustment
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Accounting term: Revenue adjustment.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue allocation Revenue analysis Revenue approval
Revenue allocation
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Accounting term: Revenue allocation.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue analysis Revenue approval
Revenue analysis
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Accounting term: Revenue analysis.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue approval
Revenue approval
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Accounting term: Revenue approval.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue assessment
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Accounting term: Revenue assessment.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue assumption
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Accounting term: Revenue assumption.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue calculation
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Accounting term: Revenue calculation.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue concept
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Accounting term: Revenue concept.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue control
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Accounting term: Revenue control.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue deferral
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Accounting term: Revenue deferral.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue disclosure
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Accounting term: Revenue disclosure.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue estimate
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Accounting term: Revenue estimate.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue exception
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Accounting term: Revenue exception.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue framework
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Accounting term: Revenue framework.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue guidance
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Accounting term: Revenue guidance.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue measurement
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Accounting standard or authoritative guidance: Revenue measurement.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue memo
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Accounting term: Revenue memo.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue model
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Accounting term: Revenue model.
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Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue override
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Accounting term: Revenue override.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
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