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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.
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· Difficulty: intermediate
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Revenue overstatement
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Accounting term: Revenue overstatement.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue policy
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Accounting term: Revenue policy.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue principle
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Accounting term: Revenue principle.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue procedure
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Accounting term: Revenue procedure.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue recognition
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Accounting term: Revenue recognition.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue recognition
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Acronym: N/A (sometimes RR)
The accounting principle that dictates when and how revenue should be recorded in financial statements.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue reconciliation
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Accounting term: Revenue reconciliation.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue review
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Accounting term: Revenue review.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue rollforward
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Accounting term: Revenue rollforward.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue schedule
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Accounting term: Revenue schedule.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue testing
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Accounting term: Revenue testing.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue treatment
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Accounting term: Revenue treatment.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue variance
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Accounting term: Revenue variance.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue workpaper
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Accounting term: Revenue workpaper.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Revenue worksheet
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Accounting term: Revenue worksheet.
Related
Revenue Recognition (ASC 606/IFRS 15) Revenue accrual Revenue adjustment Revenue allocation Revenue analysis
Reversing entry
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Accounting term: Reversing entry.
Related
Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment
Right-of-use asset
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Accounting term: Right-of-use asset.
Related
Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment
Right-of-use asset
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Acronym: ROU Asset
An asset recognized by a lessee representing its right to use an underlying asset for the lease term.
Related
Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment
Risk assessment
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Internal control concept: Risk assessment.
Related
Risk premium Risk shock Realized FX gain/loss Reasonable assurance Receipts schedule
Risk premium
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Accounting term: Risk premium.
Related
Risk assessment Risk shock Realized FX gain/loss Reasonable assurance Receipts schedule
Risk shock
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Accounting term: Risk shock.
Related
Risk assessment Risk premium Realized FX gain/loss Reasonable assurance Receipts schedule
Rollforward
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Practitioner slang or shorthand used in accounting: Rollforward.
Related
Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment
Rolling forecast
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Accounting term: Rolling forecast.
Related
Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment
Round-tripping
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Accounting term: Round-tripping.
Related
Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment
receivables turnover ratio
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Financial ratio/metric: receivables turnover ratio.
Related
Receipts schedule Receivable accrual Receivable adjustment Receivable allocation Receivable analysis
recon cleanup
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Practitioner slang or shorthand used in accounting: recon cleanup.
Related
Reconciliation Reconciliation batch Reconciliation control Reconciliation interface Reconciliation job
recon fire drill
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Practitioner slang or shorthand used in accounting: recon fire drill.
Related
Reconciliation Reconciliation batch Reconciliation control Reconciliation interface Reconciliation job
recon panic
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Practitioner slang or shorthand used in accounting: recon panic.
Related
Reconciliation Reconciliation batch Reconciliation control Reconciliation interface Reconciliation job
recon ping
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Practitioner slang or shorthand used in accounting: recon ping.
Related
Reconciliation Reconciliation batch Reconciliation control Reconciliation interface Reconciliation job
retention ratio
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Financial ratio/metric: retention ratio.
Related
Realized FX gain/loss Reasonable assurance Receipts schedule Receivable accrual Receivable adjustment
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