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Accounting Glossary

Terms: 2162 · Filtered: 99 · 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
SALY (same as last year) Practitioner slang or shorthand used in accounting: SALY (same as last year).
SEC (U.S.) Accounting term: SEC (U.S.).
SOX (Sarbanes-Oxley) Accounting standard or authoritative guidance: SOX (Sarbanes-Oxley).
Sampling risk Accounting term: Sampling risk.
Sarbanes-Oxley Act (SOX) A U.S. federal law mandating reforms to enhance corporate responsibility, improve financial disclosures, and combat corporate and accounting fraud.
Sarbanes-Oxley Act (SOX) Compliance (SOX) Adherence to the U.S. federal law enacted to protect investors from fraudulent accounting activities by corporations, primarily through enhanced internal controls and corporate governance.
Scrap Accounting term: Scrap.
Securities Regulator bulletin Accounting term: Securities Regulator bulletin.
Securities Regulator circular Accounting term: Securities Regulator circular.
Securities Regulator framework Accounting term: Securities Regulator framework.
Securities Regulator guidance Accounting term: Securities Regulator guidance.
Securities Regulator interpretation Accounting term: Securities Regulator interpretation.
Segment accrual Accounting term: Segment accrual.
Segment adjustment Accounting term: Segment adjustment.
Segment allocation Accounting term: Segment allocation.
Segment analysis Accounting term: Segment analysis.
Segment approval Accounting term: Segment approval.
Segment assessment Accounting term: Segment assessment.
Segment assumption Accounting term: Segment assumption.
Segment calculation Accounting term: Segment calculation.
Segment concept Accounting term: Segment concept.
Segment control Accounting term: Segment control.
Segment deferral Accounting term: Segment deferral.
Segment disclosure Accounting term: Segment disclosure.
Segment documentation Financial ratio/metric: Segment documentation.
Segment estimate Accounting term: Segment estimate.
Segment exception Accounting term: Segment exception.
Segment framework Accounting term: Segment framework.
Segment guidance Accounting term: Segment guidance.
Segment measurement Accounting term: Segment measurement.
Segment memo Accounting term: Segment memo.
Segment model Accounting term: Segment model.
Segment policy Accounting term: Segment policy.
Segment principle Accounting standard or authoritative guidance: Segment principle.
Segment procedure Accounting term: Segment procedure.
Segment recognition Accounting standard or authoritative guidance: Segment recognition.
Segment reconciliation Accounting term: Segment reconciliation.
Segment reporting Accounting term: Segment reporting.
Segment reporting (N/A) Disclosure of financial information about an entity's distinct business and geographical segments.
Segment review Accounting term: Segment review.
Segment rollforward Accounting term: Segment rollforward.
Segment schedule Accounting term: Segment schedule.
Segment testing Accounting term: Segment testing.
Segment treatment Accounting term: Segment treatment.
Segment variance Accounting term: Segment variance.
Segment workpaper Accounting term: Segment workpaper.
Segment worksheet Accounting term: Segment worksheet.
Segregation of duties (SoD) Accounting term: Segregation of duties (SoD).
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Commonly Confused / Near-Variant Terms
Computed from current result set
Segment reporting VS Segment reporting
Categories: General / General
Scrap VS Swap
Categories: General / General