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Accounting Glossary

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