EditingTests

Accounting Glossary

Terms: 2162 · Filtered: 99 · 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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Senior accountant
General ·
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· advanced
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Accounting/finance role: Senior accountant.
Related
SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk Sarbanes-Oxley Act
Separate financial statements
General ·
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· advanced
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Accounting term: Separate financial statements.
Related
SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk Sarbanes-Oxley Act
Significant deficiency
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· advanced
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Accounting term: Significant deficiency.
Related
Significant influence SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk
Significant influence
General ·
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· advanced
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Accounting term: Significant influence.
Related
Significant deficiency SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk
Smooth earnings
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· advanced
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Practitioner slang or shorthand used in accounting: Smooth earnings.
Related
SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk Sarbanes-Oxley Act
Source income
General ·
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· intermediate
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Accounting term: Source income.
Related
SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk Sarbanes-Oxley Act
Special Purpose Entity
General ·
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· advanced
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Acronym: SPE
A legal entity created for a specific, limited purpose, often used for asset securitization or specific financing arrangements.
Related
SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk Sarbanes-Oxley Act
Spoilage
General ·
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· basic
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Accounting term: Spoilage.
Related
SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk Sarbanes-Oxley Act
Staff accountant
General ·
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· advanced
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Accounting/finance role: Staff accountant.
Related
SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk Sarbanes-Oxley Act
Standard Cost template
General ·
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· advanced
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Accounting term: Standard Cost template.
Related
Standard Setter bulletin Standard Setter circular Standard Setter framework Standard Setter guidance Standard Setter interpretation
Standard Setter bulletin
General ·
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· advanced
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Accounting term: Standard Setter bulletin.
Related
Standard Cost template Standard Setter circular Standard Setter framework Standard Setter guidance Standard Setter interpretation
Standard Setter circular
General ·
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· advanced
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Accounting term: Standard Setter circular.
Related
Standard Cost template Standard Setter bulletin Standard Setter framework Standard Setter guidance Standard Setter interpretation
Standard Setter framework
General ·
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· advanced
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Accounting term: Standard Setter framework.
Related
Standard Cost template Standard Setter bulletin Standard Setter circular Standard Setter guidance Standard Setter interpretation
Standard Setter guidance
General ·
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· advanced
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Accounting term: Standard Setter guidance.
Related
Standard Cost template Standard Setter bulletin Standard Setter circular Standard Setter framework Standard Setter interpretation
Standard Setter interpretation
General ·
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· advanced
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Accounting term: Standard Setter interpretation.
Related
Standard Cost template Standard Setter bulletin Standard Setter circular Standard Setter framework Standard Setter guidance
Standard costing
General ·
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· advanced
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Accounting term: Standard costing.
Related
Standard Cost template Standard Setter bulletin Standard Setter circular Standard Setter framework Standard Setter guidance
Statement of Cash Flows
General ·
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· advanced
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Acronym: SCF
A financial statement that reports the cash generated and used by a company during an accounting period, categorized into operating, investing, and financing activities.
Related
Statement of changes in equity Statement of comprehensive income Statement of financial position Statement of profit or loss SALY (same as last year)
Statement of changes in equity
General ·
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· advanced
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Accounting term: Statement of changes in equity.
Related
Statement of Cash Flows Statement of comprehensive income Statement of financial position Statement of profit or loss SALY (same as last year)
Statement of comprehensive income
General ·
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· advanced
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Accounting term: Statement of comprehensive income.
Related
Statement of Cash Flows Statement of changes in equity Statement of financial position Statement of profit or loss SALY (same as last year)
Statement of financial position
General ·
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· advanced
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Accounting term: Statement of financial position.
Related
Statement of Cash Flows Statement of changes in equity Statement of comprehensive income Statement of profit or loss SALY (same as last year)
Statement of profit or loss
General ·
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· advanced
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Accounting term: Statement of profit or loss.
Related
Statement of Cash Flows Statement of changes in equity Statement of comprehensive income Statement of financial position SALY (same as last year)
Stewardship
General ·
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· intermediate
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Accounting term: Stewardship.
Related
SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk Sarbanes-Oxley Act
Straight-line depreciation
General ·
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· advanced
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Accounting term: Straight-line depreciation.
Related
SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk Sarbanes-Oxley Act
Subledger
General ·
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· intermediate
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Accounting system or module concept: Subledger.
Related
Subledger batch Subledger integration Subledger interface Subledger job Subledger mapping
Subledger batch
General ·
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· advanced
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Accounting system or module concept: Subledger batch.
Related
Subledger Subledger integration Subledger interface Subledger job Subledger mapping
Subledger integration
General ·
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· advanced
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Accounting system or module concept: Subledger integration.
Related
Subledger Subledger batch Subledger interface Subledger job Subledger mapping
Subledger interface
General ·
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· advanced
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Accounting system or module concept: Subledger interface.
Related
Subledger Subledger batch Subledger integration Subledger job Subledger mapping
Subledger job
General ·
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· intermediate
S
Accounting system or module concept: Subledger job.
Related
Subledger Subledger batch Subledger integration Subledger interface Subledger mapping
Subledger mapping
General ·
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· advanced
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Accounting system or module concept: Subledger mapping.
Related
Subledger Subledger batch Subledger integration Subledger interface Subledger job
Subledger process
General ·
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· advanced
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Accounting system or module concept: Subledger process.
Related
Subledger Subledger batch Subledger integration Subledger interface Subledger job
Subledger rule
General ·
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· intermediate
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Accounting system or module concept: Subledger rule.
Related
Subledger Subledger batch Subledger integration Subledger interface Subledger job
Subledger template
General ·
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· advanced
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Accounting system or module concept: Subledger template.
Related
Subledger Subledger batch Subledger integration Subledger interface Subledger job
Subsequent events
General ·
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· advanced
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Accounting term: Subsequent events.
Related
Subsequent events disclosure SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk
Subsequent events disclosure
General ·
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· advanced
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Accounting term: Subsequent events disclosure.
Related
Subsequent events SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk
Substance over form
General ·
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· advanced
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Accounting term: Substance over form.
Related
Substantive testing SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk
Substantive testing
General ·
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· advanced
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Accounting term: Substantive testing.
Related
Substance over form SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk
Sunk cost
General ·
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· intermediate
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Accounting term: Sunk cost.
Related
SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk Sarbanes-Oxley Act
Supervisory Authority bulletin
General ·
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· advanced
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Accounting term: Supervisory Authority bulletin.
Related
Supervisory Authority circular Supervisory Authority framework Supervisory Authority guidance Supervisory Authority interpretation SALY (same as last year)
Supervisory Authority circular
General ·
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· advanced
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Accounting term: Supervisory Authority circular.
Related
Supervisory Authority bulletin Supervisory Authority framework Supervisory Authority guidance Supervisory Authority interpretation SALY (same as last year)
Supervisory Authority framework
General ·
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· advanced
S
Accounting term: Supervisory Authority framework.
Related
Supervisory Authority bulletin Supervisory Authority circular Supervisory Authority guidance Supervisory Authority interpretation SALY (same as last year)
Supervisory Authority guidance
General ·
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· advanced
S
Accounting term: Supervisory Authority guidance.
Related
Supervisory Authority bulletin Supervisory Authority circular Supervisory Authority framework Supervisory Authority interpretation SALY (same as last year)
Supervisory Authority interpretation
General ·
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· advanced
S
Accounting term: Supervisory Authority interpretation.
Related
Supervisory Authority bulletin Supervisory Authority circular Supervisory Authority framework Supervisory Authority guidance SALY (same as last year)
Swap
General ·
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· basic
S
Accounting term: Swap.
Related
Swap accounting Swap classification Swap disclosure Swap measurement Swap valuation
Swap accounting
General ·
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· advanced
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Accounting term: Swap accounting.
Related
Swap classification Swap disclosure Swap measurement Swap valuation SALY (same as last year)
Swap classification
General ·
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· advanced
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Accounting term: Swap classification.
Related
Swap accounting Swap disclosure Swap measurement Swap valuation SALY (same as last year)
Swap disclosure
General ·
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· advanced
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Accounting term: Swap disclosure.
Related
Swap accounting Swap classification Swap measurement Swap valuation SALY (same as last year)
Swap measurement
General ·
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· advanced
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Accounting term: Swap measurement.
Related
Swap accounting Swap classification Swap disclosure Swap valuation SALY (same as last year)
Swap valuation
General ·
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· intermediate
S
Accounting term: Swap valuation.
Related
Swap accounting Swap classification Swap disclosure Swap measurement SALY (same as last year)
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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