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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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Depreciation schedule
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Accounting term: Depreciation schedule.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation testing
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Accounting term: Depreciation testing.
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Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation treatment
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Accounting standard or authoritative guidance: Depreciation treatment.
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Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation variance
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Accounting term: Depreciation variance.
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Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation workpaper
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Accounting term: Depreciation workpaper.
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Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation worksheet
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Accounting term: Depreciation worksheet.
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Depreciation Depreciation Depreciation Depreciation Depreciation
Derivative
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Accounting term: Derivative.
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Derivative accrual Derivative adjustment Derivative allocation Derivative analysis Derivative approval
Derivative accrual
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Accounting term: Derivative accrual.
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Derivative Derivative adjustment Derivative allocation Derivative analysis Derivative approval
Derivative adjustment
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Accounting term: Derivative adjustment.
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Derivative Derivative accrual Derivative allocation Derivative analysis Derivative approval
Derivative allocation
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Accounting term: Derivative allocation.
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Derivative Derivative accrual Derivative adjustment Derivative analysis Derivative approval
Derivative analysis
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Accounting term: Derivative analysis.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative approval
Derivative approval
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Accounting term: Derivative approval.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative assessment
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Accounting term: Derivative assessment.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative assumption
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Accounting term: Derivative assumption.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative calculation
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Accounting term: Derivative calculation.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative concept
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Accounting term: Derivative concept.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative control
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Accounting term: Derivative control.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative deferral
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Accounting term: Derivative deferral.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative disclosure
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Accounting term: Derivative disclosure.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative estimate
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Accounting term: Derivative estimate.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative exception
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Accounting term: Derivative exception.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative framework
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Accounting term: Derivative framework.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative guidance
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Accounting term: Derivative guidance.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative measurement
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Accounting term: Derivative measurement.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative memo
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Accounting term: Derivative memo.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative model
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Accounting term: Derivative model.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative policy
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Accounting term: Derivative policy.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative principle
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Accounting standard or authoritative guidance: Derivative principle.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative procedure
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Accounting term: Derivative procedure.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative recognition
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Accounting term: Derivative recognition.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative reconciliation
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Accounting term: Derivative reconciliation.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative review
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Accounting term: Derivative review.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative rollforward
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Accounting term: Derivative rollforward.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative schedule
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Accounting term: Derivative schedule.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative testing
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Accounting term: Derivative testing.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative treatment
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Accounting standard or authoritative guidance: Derivative treatment.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative variance
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Accounting term: Derivative variance.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative workpaper
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Accounting term: Derivative workpaper.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative worksheet
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Accounting term: Derivative worksheet.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Detection risk
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Accounting term: Detection risk.
Related
Detective control AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Detective control
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Internal control concept: Detective control.
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Detection risk AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Diluted Earnings Per Share
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Acronym: DEPS
A measure of a company's profitability that accounts for the potential dilution of shares from convertible securities or options.
Related
Dilution Dilution (Share Dilution) AICPA ASC (Accounting Standards Codification) ASC 326
Dilution
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Acronym: N/A (sometimes EPS Dilution for earnings per share dilution)
A reduction in the ownership percentage and value per share of existing shareholders due to the issuance of new shares.
Related
Diluted Earnings Per Share Dilution (Share Dilution) AICPA ASC (Accounting Standards Codification) ASC 326
Dilution (Share Dilution)
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Acronym: N/A
A reduction in the ownership percentage of existing shareholders due to the issuance of new shares.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Direct labor
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Accounting term: Direct labor.
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Direct materials Direct write-off method AICPA ASC (Accounting Standards Codification) ASC 326
Direct materials
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Accounting term: Direct materials.
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Direct labor Direct write-off method AICPA ASC (Accounting Standards Codification) ASC 326
Direct write-off method
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Accounting term: Direct write-off method.
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Direct labor Direct materials AICPA ASC (Accounting Standards Codification) ASC 326
Disclaimer of opinion
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Accounting term: Disclaimer of opinion.
Related
Disclosure Disclosure caption Disclosure classification Disclosure controls and procedures Disclosure disclosure
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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