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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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SALY (same as last year)
General ·
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Practitioner slang or shorthand used in accounting: SALY (same as last year).
Related
SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk Sarbanes-Oxley Act Sarbanes-Oxley Act (SOX) Compliance
SEC (U.S.)
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Accounting term: SEC (U.S.).
Related
SALY (same as last year) SOX (Sarbanes-Oxley) Sampling risk Sarbanes-Oxley Act Sarbanes-Oxley Act (SOX) Compliance
SOX (Sarbanes-Oxley)
General ·
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Accounting standard or authoritative guidance: SOX (Sarbanes-Oxley).
Related
SALY (same as last year) SEC (U.S.) Sampling risk Sarbanes-Oxley Act Sarbanes-Oxley Act (SOX) Compliance
Sampling risk
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· intermediate
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Accounting term: Sampling risk.
Related
SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sarbanes-Oxley Act Sarbanes-Oxley Act (SOX) Compliance
Sarbanes-Oxley Act
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Acronym: SOX
A U.S. federal law mandating reforms to enhance corporate responsibility, improve financial disclosures, and combat corporate and accounting fraud.
Related
Sarbanes-Oxley Act (SOX) Compliance SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk
Sarbanes-Oxley Act (SOX) Compliance
General ·
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Acronym: 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.
Related
Sarbanes-Oxley Act SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk
Scrap
General ·
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· basic
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Accounting term: Scrap.
Related
Swap SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk
Securities Regulator bulletin
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Accounting term: Securities Regulator bulletin.
Related
Securities Regulator circular Securities Regulator framework Securities Regulator guidance Securities Regulator interpretation SALY (same as last year)
Securities Regulator circular
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Accounting term: Securities Regulator circular.
Related
Securities Regulator bulletin Securities Regulator framework Securities Regulator guidance Securities Regulator interpretation SALY (same as last year)
Securities Regulator framework
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Accounting term: Securities Regulator framework.
Related
Securities Regulator bulletin Securities Regulator circular Securities Regulator guidance Securities Regulator interpretation SALY (same as last year)
Securities Regulator guidance
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Accounting term: Securities Regulator guidance.
Related
Securities Regulator bulletin Securities Regulator circular Securities Regulator framework Securities Regulator interpretation SALY (same as last year)
Securities Regulator interpretation
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Accounting term: Securities Regulator interpretation.
Related
Securities Regulator bulletin Securities Regulator circular Securities Regulator framework Securities Regulator guidance SALY (same as last year)
Segment accrual
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Accounting term: Segment accrual.
Related
Segment adjustment Segment allocation Segment analysis Segment approval Segment assessment
Segment adjustment
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Accounting term: Segment adjustment.
Related
Segment accrual Segment allocation Segment analysis Segment approval Segment assessment
Segment allocation
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Accounting term: Segment allocation.
Related
Segment accrual Segment adjustment Segment analysis Segment approval Segment assessment
Segment analysis
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Accounting term: Segment analysis.
Related
Segment accrual Segment adjustment Segment allocation Segment approval Segment assessment
Segment approval
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Accounting term: Segment approval.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment assessment
Segment assessment
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Accounting term: Segment assessment.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment assumption
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Accounting term: Segment assumption.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment calculation
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Accounting term: Segment calculation.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment concept
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Accounting term: Segment concept.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment control
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Accounting term: Segment control.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment deferral
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Accounting term: Segment deferral.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment disclosure
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Accounting term: Segment disclosure.
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Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment documentation
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Financial ratio/metric: Segment documentation.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment estimate
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Accounting term: Segment estimate.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment exception
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Accounting term: Segment exception.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment framework
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Accounting term: Segment framework.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment guidance
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Accounting term: Segment guidance.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment measurement
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Accounting term: Segment measurement.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment memo
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Accounting term: Segment memo.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment model
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Accounting term: Segment model.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment policy
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Accounting term: Segment policy.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment principle
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Accounting standard or authoritative guidance: Segment principle.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment procedure
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Accounting term: Segment procedure.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment recognition
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Accounting standard or authoritative guidance: Segment recognition.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment reconciliation
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Accounting term: Segment reconciliation.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment reporting
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Accounting term: Segment reporting.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment reporting
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Acronym: N/A
Disclosure of financial information about an entity's distinct business and geographical segments.
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Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment review
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Accounting term: Segment review.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment rollforward
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Accounting term: Segment rollforward.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment schedule
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Accounting term: Segment schedule.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment testing
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Accounting term: Segment testing.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment treatment
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Accounting term: Segment treatment.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment variance
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Accounting term: Segment variance.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment workpaper
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Accounting term: Segment workpaper.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segment worksheet
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Accounting term: Segment worksheet.
Related
Segment accrual Segment adjustment Segment allocation Segment analysis Segment approval
Segregation of duties (SoD)
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Accounting term: Segregation of duties (SoD).
Related
SALY (same as last year) SEC (U.S.) SOX (Sarbanes-Oxley) Sampling risk Sarbanes-Oxley Act
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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