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Accounting Glossary

Terms: 2162 · Filtered: 46 · 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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· Difficulty: intermediate
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Term Definition
U.S. Allowance framework Financial ratio/metric: U.S. Allowance framework.
U.S. Bank tickmark Financial ratio/metric: U.S. Bank tickmark.
U.S. Budget guidance Accounting term: U.S. Budget guidance.
U.S. Budget policy Internal control concept: U.S. Budget policy.
U.S. Business Combination deferral Accounting term: U.S. Business Combination deferral.
U.S. Business Combination variance Accounting term: U.S. Business Combination variance.
U.S. Close memo Accounting term: U.S. Close memo.
U.S. Consolidation estimate Internal control concept: U.S. Consolidation estimate.
U.S. Credit Loss accrual Accounting term: U.S. Credit Loss accrual.
U.S. Deferred Tax workpaper Accounting term: U.S. Deferred Tax workpaper.
U.S. Disbursements cutoff Internal control concept: U.S. Disbursements cutoff.
U.S. Disbursements tickmark Internal control concept: U.S. Disbursements tickmark.
U.S. Dividend worksheet Accounting term: U.S. Dividend worksheet.
U.S. Equity approval Accounting term: U.S. Equity approval.
U.S. Equity indexing Accounting term: U.S. Equity indexing.
U.S. Foreign Exchange assessment Accounting term: U.S. Foreign Exchange assessment.
U.S. Going Concern assumption Accounting term: U.S. Going Concern assumption.
U.S. Going Concern documentation Accounting term: U.S. Going Concern documentation.
U.S. Going Concern procedure Accounting term: U.S. Going Concern procedure.
U.S. Impairment schedule Accounting term: U.S. Impairment schedule.
U.S. Intercompany presentation Accounting term: U.S. Intercompany presentation.
U.S. Lease classification Financial ratio/metric: U.S. Lease classification.
U.S. Leases presentation Financial ratio/metric: U.S. Leases presentation.
U.S. Loan guidance Accounting term: U.S. Loan guidance.
U.S. Materiality testing Accounting term: U.S. Materiality testing.
U.S. Overhead workstream Accounting/finance role: U.S. Overhead workstream.
U.S. Payroll documentation Accounting term: U.S. Payroll documentation.
U.S. Pension indexing Accounting term: U.S. Pension indexing.
U.S. Pension rollforward Accounting term: U.S. Pension rollforward.
U.S. Receipts mapping Accounting term: U.S. Receipts mapping.
U.S. Receipts reconciliation Accounting term: U.S. Receipts reconciliation.
U.S. Receivable disclosure Internal control concept: U.S. Receivable disclosure.
U.S. Revenue sign-off Accounting term: U.S. Revenue sign-off.
U.S. Revenue workpaper Financial ratio/metric: U.S. Revenue workpaper.
U.S. Segment binder Accounting term: U.S. Segment binder.
U.S. Standard Cost assumption Internal control concept: U.S. Standard Cost assumption.
U.S. Subsequent Events sign-off Accounting term: U.S. Subsequent Events sign-off.
U.S. Subsequent Events testing Internal control concept: U.S. Subsequent Events testing.
U.S. Uncertain Tax Position policy Accounting term: U.S. Uncertain Tax Position policy.
Unaudited financial statements Accounting term: Unaudited financial statements.
Underapplied overhead Accounting term: Underapplied overhead.
Unearned revenue Accounting term: Unearned revenue.
Units-of-production depreciation Accounting term: Units-of-production depreciation.
Unmodified opinion Accounting term: Unmodified opinion.
Unrealized FX gain/loss Accounting term: Unrealized FX gain/loss.
User access review Internal control concept: User access review.
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