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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
Senior accountant Accounting/finance role: Senior accountant.
Separate financial statements Accounting term: Separate financial statements.
Significant deficiency Accounting term: Significant deficiency.
Significant influence Accounting term: Significant influence.
Smooth earnings Practitioner slang or shorthand used in accounting: Smooth earnings.
Source income Accounting term: Source income.
Special Purpose Entity (SPE) A legal entity created for a specific, limited purpose, often used for asset securitization or specific financing arrangements.
Spoilage Accounting term: Spoilage.
Staff accountant Accounting/finance role: Staff accountant.
Standard Cost template Accounting term: Standard Cost template.
Standard Setter bulletin Accounting term: Standard Setter bulletin.
Standard Setter circular Accounting term: Standard Setter circular.
Standard Setter framework Accounting term: Standard Setter framework.
Standard Setter guidance Accounting term: Standard Setter guidance.
Standard Setter interpretation Accounting term: Standard Setter interpretation.
Standard costing Accounting term: Standard costing.
Statement of Cash Flows (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.
Statement of changes in equity Accounting term: Statement of changes in equity.
Statement of comprehensive income Accounting term: Statement of comprehensive income.
Statement of financial position Accounting term: Statement of financial position.
Statement of profit or loss Accounting term: Statement of profit or loss.
Stewardship Accounting term: Stewardship.
Straight-line depreciation Accounting term: Straight-line depreciation.
Subledger Accounting system or module concept: Subledger.
Subledger batch Accounting system or module concept: Subledger batch.
Subledger integration Accounting system or module concept: Subledger integration.
Subledger interface Accounting system or module concept: Subledger interface.
Subledger job Accounting system or module concept: Subledger job.
Subledger mapping Accounting system or module concept: Subledger mapping.
Subledger process Accounting system or module concept: Subledger process.
Subledger rule Accounting system or module concept: Subledger rule.
Subledger template Accounting system or module concept: Subledger template.
Subsequent events Accounting term: Subsequent events.
Subsequent events disclosure Accounting term: Subsequent events disclosure.
Substance over form Accounting term: Substance over form.
Substantive testing Accounting term: Substantive testing.
Sunk cost Accounting term: Sunk cost.
Supervisory Authority bulletin Accounting term: Supervisory Authority bulletin.
Supervisory Authority circular Accounting term: Supervisory Authority circular.
Supervisory Authority framework Accounting term: Supervisory Authority framework.
Supervisory Authority guidance Accounting term: Supervisory Authority guidance.
Supervisory Authority interpretation Accounting term: Supervisory Authority interpretation.
Swap Accounting term: Swap.
Swap accounting Accounting term: Swap accounting.
Swap classification Accounting term: Swap classification.
Swap disclosure Accounting term: Swap disclosure.
Swap measurement Accounting term: Swap measurement.
Swap valuation Accounting term: Swap valuation.
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