EditingTests

Accounting Glossary

Terms: 2162 · Filtered: 112 · 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
Tax treaty
General ·
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· intermediate
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Accounting term: Tax treaty.
Related
Tax testing Tax treatment Tax Authority bulletin Tax Authority circular Tax Authority framework
Tax variance
General ·
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· intermediate
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Accounting term: Tax variance.
Related
Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance Tax Authority interpretation
Tax workpaper
General ·
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· intermediate
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Accounting term: Tax workpaper.
Related
Tax worksheet Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance
Tax worksheet
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· intermediate
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Accounting term: Tax worksheet.
Related
Tax workpaper Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance
Taxable income
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· intermediate
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Accounting term: Taxable income.
Related
Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance Tax Authority interpretation
Temporary difference
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· advanced
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Accounting term: Temporary difference.
Related
Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance Tax Authority interpretation
Terminal value
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· intermediate
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Accounting term: Terminal value.
Related
Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance Tax Authority interpretation
Test Term 1772916057
General ·
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· advanced
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This is a test definition.
Related
Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance Tax Authority interpretation
Tests of controls
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Accounting term: Tests of controls.
Related
Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance Tax Authority interpretation
Thin capitalization
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· advanced
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Accounting term: Thin capitalization.
Related
Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance Tax Authority interpretation
Three-way match (AP)
General ·
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· advanced
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Accounting system or module concept: Three-way match (AP).
Related
Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance Tax Authority interpretation
Throughput accounting
General ·
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· advanced
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Accounting term: Throughput accounting.
Related
Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance Tax Authority interpretation
Tick and tie
General ·
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· intermediate
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Practitioner slang or shorthand used in accounting: Tick and tie.
Related
Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance Tax Authority interpretation
Time value of money
General ·
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· advanced
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Accounting term: Time value of money.
Related
Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance Tax Authority interpretation
Trade receivable
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Accounting term: Trade receivable.
Related
Tax Authority bulletin Tax Authority circular Tax Authority framework Tax Authority guidance Tax Authority interpretation
Transaction-level Amortization rollforward
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· advanced
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Internal control concept: Transaction-level Amortization rollforward.
Related
Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward Transaction-level Depreciation mapping
Transaction-level Bank sign-off
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· advanced
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Accounting term: Transaction-level Bank sign-off.
Related
Transaction-level Amortization rollforward Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward Transaction-level Depreciation mapping
Transaction-level Business Combination assessment
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· advanced
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Accounting term: Transaction-level Business Combination assessment.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward Transaction-level Depreciation mapping
Transaction-level Cash Equivalents rollforward
General ·
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· advanced
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Accounting term: Transaction-level Cash Equivalents rollforward.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Credit Loss rollforward Transaction-level Depreciation mapping
Transaction-level Credit Loss rollforward
General ·
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· advanced
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Internal control concept: Transaction-level Credit Loss rollforward.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Depreciation mapping
Transaction-level Depreciation mapping
General ·
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· advanced
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Financial ratio/metric: Transaction-level Depreciation mapping.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Disbursements worksheet
General ·
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Accounting term: Transaction-level Disbursements worksheet.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Dividend control
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· advanced
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Accounting term: Transaction-level Dividend control.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Expense accrual
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Accounting term: Transaction-level Expense accrual.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Expense estimate
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Accounting term: Transaction-level Expense estimate.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Going Concern binder
General ·
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Accounting term: Transaction-level Going Concern binder.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Going Concern schedule
General ·
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Accounting/finance role: Transaction-level Going Concern schedule.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Impairment accrual
General ·
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Accounting term: Transaction-level Impairment accrual.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Intercompany calculation
General ·
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· advanced
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Accounting/finance role: Transaction-level Intercompany calculation.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Intercompany documentation
General ·
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Accounting term: Transaction-level Intercompany documentation.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Intercompany schedule
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Accounting term: Transaction-level Intercompany schedule.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Inventory Valuation indexing
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Accounting term: Transaction-level Inventory Valuation indexing.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Leases deferral
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Accounting term: Transaction-level Leases deferral.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Leases exception
General ·
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Internal control concept: Transaction-level Leases exception.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Loan review
General ·
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Accounting term: Transaction-level Loan review.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Loan schedule
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Accounting term: Transaction-level Loan schedule.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Receivable framework
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Accounting term: Transaction-level Receivable framework.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Related Party documentation
General ·
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· advanced
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Accounting term: Transaction-level Related Party documentation.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Related Party tickmark
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Accounting term: Transaction-level Related Party tickmark.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Segment model
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Accounting term: Transaction-level Segment model.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Share-Based Payment approval
General ·
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· advanced
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Accounting term: Transaction-level Share-Based Payment approval.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Share-Based Payment exception
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· advanced
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Accounting term: Transaction-level Share-Based Payment exception.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Share-Based Payment guidance
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· advanced
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Accounting term: Transaction-level Share-Based Payment guidance.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Uncertain Tax Position documentation
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· advanced
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Accounting term: Transaction-level Uncertain Tax Position documentation.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transaction-level Uncertain Tax Position model
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Accounting term: Transaction-level Uncertain Tax Position model.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transfer pricing
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Accounting term: Transfer pricing.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transfer pricing
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Acronym: TP
The price at which divisions within the same legal entity, or entities within the same multinational group, charge each other for goods, services, or intellectual property.
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
Transfer pricing (managerial)
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· advanced
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Accounting term: Transfer pricing (managerial).
Related
Transaction-level Amortization rollforward Transaction-level Bank sign-off Transaction-level Business Combination assessment Transaction-level Cash Equivalents rollforward Transaction-level Credit Loss rollforward
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Commonly Confused / Near-Variant Terms
Computed from current result set
Transfer pricing VS Transfer pricing
Categories: General / General
Treasury stock VS Treasury stock
Categories: General / General
Trial balance VS Trial balance
Categories: General / General
Trial balance VS Trial balance
Categories: General / General
Trial balance VS Trial balance
Categories: General / General
Tax analysis VS Tax analyst
Categories: General / General