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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
Related Party testing Accounting term: Related Party testing.
Related Party treatment Accounting term: Related Party treatment.
Related Party variance Accounting term: Related Party variance.
Related Party workpaper Accounting term: Related Party workpaper.
Related Party worksheet Accounting term: Related Party worksheet.
Related party disclosure Accounting term: Related party disclosure.
Relevance Accounting term: Relevance.
Relevant cost Accounting term: Relevant cost.
Reporting batch Accounting system or module concept: Reporting batch.
Reporting entity Accounting term: Reporting entity.
Reporting integration Accounting system or module concept: Reporting integration.
Reporting interface Accounting system or module concept: Reporting interface.
Reporting job Accounting system or module concept: Reporting job.
Reporting mapping Accounting system or module concept: Reporting mapping.
Reporting process Accounting system or module concept: Reporting process.
Reporting rule Accounting system or module concept: Reporting rule.
Reporting template Accounting system or module concept: Reporting template.
Residency (tax) Accounting term: Residency (tax).
Responsibility accounting Accounting term: Responsibility accounting.
Restated financial statements Accounting term: Restated financial statements.
Restatement Accounting term: Restatement.
Retained earnings Accounting term: Retained earnings.
Retrospective Application (N/A) Applying a new accounting principle or correcting an error as if it had always been applied, adjusting prior period financial statements.
Return on Investment (ROI) A performance measure used to evaluate the efficiency or profitability of an investment or to compare the efficiency of several different investments.
Return on assets (ROA) Financial ratio/metric: Return on assets (ROA).
Return on equity (ROE) Financial ratio/metric: Return on equity (ROE).
Return on invested capital (ROIC) Financial ratio/metric: Return on invested capital (ROIC).
Revenue Recognition (ASC 606/IFRS 15) (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.
Revenue accrual Accounting term: Revenue accrual.
Revenue adjustment Accounting term: Revenue adjustment.
Revenue allocation Accounting term: Revenue allocation.
Revenue analysis Accounting term: Revenue analysis.
Revenue approval Accounting term: Revenue approval.
Revenue assessment Accounting term: Revenue assessment.
Revenue assumption Accounting term: Revenue assumption.
Revenue calculation Accounting term: Revenue calculation.
Revenue concept Accounting term: Revenue concept.
Revenue control Accounting term: Revenue control.
Revenue deferral Accounting term: Revenue deferral.
Revenue disclosure Accounting term: Revenue disclosure.
Revenue estimate Accounting term: Revenue estimate.
Revenue exception Accounting term: Revenue exception.
Revenue framework Accounting term: Revenue framework.
Revenue guidance Accounting term: Revenue guidance.
Revenue measurement Accounting standard or authoritative guidance: Revenue measurement.
Revenue memo Accounting term: Revenue memo.
Revenue model Accounting term: Revenue model.
Revenue override Accounting term: Revenue override.
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