EditingTests

Accounting Glossary

Terms: 2162 · Filtered: 2162 · 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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Conversion cost
General ·
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· advanced
C
Accounting term: Conversion cost.
Related
Convertible accounting Convertible classification Convertible debenture Convertible disclosure Convertible measurement
Convertible accounting
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C
Accounting term: Convertible accounting.
Related
Conversion cost Convertible classification Convertible debenture Convertible disclosure Convertible measurement
Convertible classification
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C
Accounting term: Convertible classification.
Related
Conversion cost Convertible accounting Convertible debenture Convertible disclosure Convertible measurement
Convertible debenture
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C
Accounting term: Convertible debenture.
Related
Conversion cost Convertible accounting Convertible classification Convertible disclosure Convertible measurement
Convertible disclosure
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Accounting term: Convertible disclosure.
Related
Conversion cost Convertible accounting Convertible classification Convertible debenture Convertible measurement
Convertible measurement
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C
Accounting term: Convertible measurement.
Related
Conversion cost Convertible accounting Convertible classification Convertible debenture Convertible disclosure
Convertible valuation
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C
Accounting term: Convertible valuation.
Related
Conversion cost Convertible accounting Convertible classification Convertible debenture Convertible disclosure
Cook the books
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· intermediate
C
Practitioner slang or shorthand used in accounting: Cook the books.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Cookie jar reserves
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C
Accounting term: Cookie jar reserves.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Corporate tax
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C
Accounting term: Corporate tax.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Corrective control
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C
Internal control concept: Corrective control.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Cost Accounting analyst
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C
Accounting/finance role: Cost Accounting analyst.
Related
Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting manager Cost Accounting specialist
Cost Accounting associate
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Accounting/finance role: Cost Accounting associate.
Related
Cost Accounting analyst Cost Accounting coordinator Cost Accounting lead Cost Accounting manager Cost Accounting specialist
Cost Accounting coordinator
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Accounting/finance role: Cost Accounting coordinator.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting lead Cost Accounting manager Cost Accounting specialist
Cost Accounting lead
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Accounting/finance role: Cost Accounting lead.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting manager Cost Accounting specialist
Cost Accounting manager
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Accounting/finance role: Cost Accounting manager.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting specialist
Cost Accounting specialist
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Accounting/finance role: Cost Accounting specialist.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting manager
Cost accountant
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C
Accounting/finance role: Cost accountant.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting manager
Cost approach
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· intermediate
C
Accounting term: Cost approach.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting manager
Cost center
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C
Accounting term: Cost center.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting manager
Cost driver
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· intermediate
C
Accounting term: Cost driver.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting manager
Cost of Goods Sold
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C
Acronym: COGS
The direct costs attributable to the production of goods sold by a company during a period.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting manager
Cost of Goods Sold
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Acronym: COGS
The direct costs attributable to the production of the goods sold by a company.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting manager
Cost of Goods Sold
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Acronym: COGS
The direct costs associated with producing the goods that a company sells during a specific period.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting manager
Cost of capital
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C
Accounting term: Cost of capital.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting manager
Cost of capital
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Acronym: WACC (often used as a proxy)
The rate of return that a company must earn on an investment to maintain its market value and satisfy its investors.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting manager
Cost of goods sold (COGS)
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· advanced
C
Accounting term: Cost of goods sold (COGS).
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting manager
Cost principle
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· intermediate
C
Accounting term: Cost principle.
Related
Cost Accounting analyst Cost Accounting associate Cost Accounting coordinator Cost Accounting lead Cost Accounting manager
Cost-volume-profit (CVP)
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· advanced
C
Accounting term: Cost-volume-profit (CVP).
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Credit memo
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· intermediate
C
Accounting term: Credit memo.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Critical accounting estimates
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C
Accounting term: Critical accounting estimates.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Current assets
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C
Accounting term: Current assets.
Related
Current liabilities Current ratio Current tax AICPA ASC (Accounting Standards Codification)
Current liabilities
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Accounting term: Current liabilities.
Related
Current assets Current ratio Current tax AICPA ASC (Accounting Standards Codification)
Current ratio
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Financial ratio/metric: Current ratio.
Related
Current assets Current liabilities Current tax AICPA ASC (Accounting Standards Codification)
Current tax
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Accounting term: Current tax.
Related
Current assets Current liabilities Current ratio AICPA ASC (Accounting Standards Codification)
Cut-off testing (method)
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C
Accounting term: Cut-off testing (method).
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Days inventory outstanding (DIO)
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D
Financial ratio/metric: Days inventory outstanding (DIO).
Related
Days payable outstanding (DPO) Days sales outstanding (DSO) AICPA ASC (Accounting Standards Codification) ASC 326
Days payable outstanding (DPO)
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D
Financial ratio/metric: Days payable outstanding (DPO).
Related
Days inventory outstanding (DIO) Days sales outstanding (DSO) AICPA ASC (Accounting Standards Codification) ASC 326
Days sales outstanding (DSO)
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D
Financial ratio/metric: Days sales outstanding (DSO).
Related
Days inventory outstanding (DIO) Days payable outstanding (DPO) AICPA ASC (Accounting Standards Codification) ASC 326
Debit memo
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D
Accounting term: Debit memo.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Debt-to-equity ratio
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D
Financial ratio/metric: Debt-to-equity ratio.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Declining balance depreciation
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D
Accounting term: Declining balance depreciation.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Deferral
General ·
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· basic
D
Accounting term: Deferral.
Related
Deferred Tax Asset/Liability Deferred Tax Asset/Liability Deferred Tax Asset/Liability Deferred revenue Deferred revenue
Deferred Tax Asset/Liability
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Acronym: DTA/DTL
A balance sheet account representing the future tax consequences of temporary differences between the tax basis of assets/liabilities and their carrying amounts in financial statements.
Related
Deferral Deferred revenue Deferred revenue Deferred revenue Deferred revenue
Deferred Tax Asset/Liability
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D
Acronym: DTA/DTL
An asset or liability representing future tax savings or payments resulting from temporary differences between accounting and tax rules.
Related
Deferral Deferred revenue Deferred revenue Deferred revenue Deferred revenue
Deferred Tax Asset/Liability
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D
Acronym: DTA / DTL
A temporary difference between accounting profit and taxable profit that will result in future tax savings (asset) or future tax payments (liability).
Related
Deferral Deferred revenue Deferred revenue Deferred revenue Deferred revenue
Deferred revenue
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D
Accounting term: Deferred revenue.
Related
Deferral Deferred Tax Asset/Liability Deferred Tax Asset/Liability Deferred Tax Asset/Liability Deferred tax
Deferred revenue
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D
Acronym: N/A
Cash received by a company for goods or services that have not yet been delivered or performed.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
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Accrual Basis Accounting VS Accrual Basis Accounting
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Accrual Basis Accounting VS Accrual Basis Accounting
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Accrual Basis Accounting VS Accrual Basis Accounting
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Accrual Basis Accounting VS Accrual Basis Accounting
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Accrual Basis Accounting VS Accrual Basis Accounting
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Accrual Basis Accounting VS Accrual Basis Accounting
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Accrual Basis Accounting VS Accrual Basis Accounting
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Accrual Basis Accounting VS Accrual Basis Accounting
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Accrual Basis Accounting VS Accrual Basis Accounting
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Accrual Basis Accounting VS Accrual Basis Accounting
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Accrual Basis Accounting VS Accrual Basis Accounting
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Accrual Basis Accounting VS Accrual Basis Accounting
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