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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
Revenue overstatement Accounting term: Revenue overstatement.
Revenue policy Accounting term: Revenue policy.
Revenue principle Accounting term: Revenue principle.
Revenue procedure Accounting term: Revenue procedure.
Revenue recognition Accounting term: Revenue recognition.
Revenue recognition (N/A (sometimes RR)) The accounting principle that dictates when and how revenue should be recorded in financial statements.
Revenue reconciliation Accounting term: Revenue reconciliation.
Revenue review Accounting term: Revenue review.
Revenue rollforward Accounting term: Revenue rollforward.
Revenue schedule Accounting term: Revenue schedule.
Revenue testing Accounting term: Revenue testing.
Revenue treatment Accounting term: Revenue treatment.
Revenue variance Accounting term: Revenue variance.
Revenue workpaper Accounting term: Revenue workpaper.
Revenue worksheet Accounting term: Revenue worksheet.
Reversing entry Accounting term: Reversing entry.
Right-of-use asset Accounting term: Right-of-use asset.
Right-of-use asset (ROU Asset) An asset recognized by a lessee representing its right to use an underlying asset for the lease term.
Risk assessment Internal control concept: Risk assessment.
Risk premium Accounting term: Risk premium.
Risk shock Accounting term: Risk shock.
Rollforward Practitioner slang or shorthand used in accounting: Rollforward.
Rolling forecast Accounting term: Rolling forecast.
Round-tripping Accounting term: Round-tripping.
receivables turnover ratio Financial ratio/metric: receivables turnover ratio.
recon cleanup Practitioner slang or shorthand used in accounting: recon cleanup.
recon fire drill Practitioner slang or shorthand used in accounting: recon fire drill.
recon panic Practitioner slang or shorthand used in accounting: recon panic.
recon ping Practitioner slang or shorthand used in accounting: recon ping.
retention ratio Financial ratio/metric: retention ratio.
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