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Accounting Glossary

Terms: 2162 · Filtered: 2162 · 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
Conversion cost Accounting term: Conversion cost.
Convertible accounting Accounting term: Convertible accounting.
Convertible classification Accounting term: Convertible classification.
Convertible debenture Accounting term: Convertible debenture.
Convertible disclosure Accounting term: Convertible disclosure.
Convertible measurement Accounting term: Convertible measurement.
Convertible valuation Accounting term: Convertible valuation.
Cook the books Practitioner slang or shorthand used in accounting: Cook the books.
Cookie jar reserves Accounting term: Cookie jar reserves.
Corporate tax Accounting term: Corporate tax.
Corrective control Internal control concept: Corrective control.
Cost Accounting analyst Accounting/finance role: Cost Accounting analyst.
Cost Accounting associate Accounting/finance role: Cost Accounting associate.
Cost Accounting coordinator Accounting/finance role: Cost Accounting coordinator.
Cost Accounting lead Accounting/finance role: Cost Accounting lead.
Cost Accounting manager Accounting/finance role: Cost Accounting manager.
Cost Accounting specialist Accounting/finance role: Cost Accounting specialist.
Cost accountant Accounting/finance role: Cost accountant.
Cost approach Accounting term: Cost approach.
Cost center Accounting term: Cost center.
Cost driver Accounting term: Cost driver.
Cost of Goods Sold (COGS) The direct costs attributable to the production of goods sold by a company during a period.
Cost of Goods Sold (COGS) The direct costs attributable to the production of the goods sold by a company.
Cost of Goods Sold (COGS) The direct costs associated with producing the goods that a company sells during a specific period.
Cost of capital Accounting term: Cost of capital.
Cost of capital (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.
Cost of goods sold (COGS) Accounting term: Cost of goods sold (COGS).
Cost principle Accounting term: Cost principle.
Cost-volume-profit (CVP) Accounting term: Cost-volume-profit (CVP).
Credit memo Accounting term: Credit memo.
Critical accounting estimates Accounting term: Critical accounting estimates.
Current assets Accounting term: Current assets.
Current liabilities Accounting term: Current liabilities.
Current ratio Financial ratio/metric: Current ratio.
Current tax Accounting term: Current tax.
Cut-off testing (method) Accounting term: Cut-off testing (method).
Days inventory outstanding (DIO) Financial ratio/metric: Days inventory outstanding (DIO).
Days payable outstanding (DPO) Financial ratio/metric: Days payable outstanding (DPO).
Days sales outstanding (DSO) Financial ratio/metric: Days sales outstanding (DSO).
Debit memo Accounting term: Debit memo.
Debt-to-equity ratio Financial ratio/metric: Debt-to-equity ratio.
Declining balance depreciation Accounting term: Declining balance depreciation.
Deferral Accounting term: Deferral.
Deferred Tax Asset/Liability (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.
Deferred Tax Asset/Liability (DTA/DTL) An asset or liability representing future tax savings or payments resulting from temporary differences between accounting and tax rules.
Deferred Tax Asset/Liability (DTA / DTL) A temporary difference between accounting profit and taxable profit that will result in future tax savings (asset) or future tax payments (liability).
Deferred revenue Accounting term: Deferred revenue.
Deferred revenue (N/A) Cash received by a company for goods or services that have not yet been delivered or performed.
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Commonly Confused / Near-Variant Terms
Computed from current result set
Absorption costing VS Absorption costing
Categories: General / General
Accrual VS Accrual
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General