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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
Operational Disbursements package
Accounting term: Operational Disbursements package.
Category: General · Register:
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Entity-level Inventory rollforward
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Internal control concept: Entity-level Inventory rollforward.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Lease variance
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Accounting term: Entity-level Lease variance.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Loan estimate
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Accounting term: Entity-level Loan estimate.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Payable model
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Accounting term: Entity-level Payable model.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Pension binder
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Accounting term: Entity-level Pension binder.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Pension mapping
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Accounting term: Entity-level Pension mapping.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Provision assumption
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Internal control concept: Entity-level Provision assumption.
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Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Receipts classification
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Accounting term: Entity-level Receipts classification.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Receivable indexing
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Accounting term: Entity-level Receivable indexing.
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Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Segment cutoff
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Internal control concept: Entity-level Segment cutoff.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Share-Based Payment adjustment
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Financial ratio/metric: Entity-level Share-Based Payment adjustment.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Share-Based Payment schedule
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Internal control concept: Entity-level Share-Based Payment schedule.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Subsequent Events package
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Accounting term: Entity-level Subsequent Events package.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Tax allocation
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Accounting term: Entity-level Tax allocation.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Transfer Price tie-out
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Accounting term: Entity-level Transfer Price tie-out.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Entity-level Uncertain Tax Position documentation
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Accounting term: Entity-level Uncertain Tax Position documentation.
Related
Entity-level Allowance adjustment Entity-level Budget indexing Entity-level Budget rollforward Entity-level Budget tickmark Entity-level Business Combination indexing
Equity
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E
Accounting term: Equity.
Related
Equity Method of Accounting Equity accrual Equity adjustment Equity allocation Equity analysis
Equity
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Acronym: E (often used in the accounting equation A = L + E)
The residual interest in the assets of an entity after deducting all its liabilities; represents the owners' stake.
Related
Equity Method of Accounting Equity accrual Equity adjustment Equity allocation Equity analysis
Equity
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The residual interest in the assets of an entity after deducting liabilities; the owners' claim on the company's assets.
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Equity Method of Accounting Equity accrual Equity adjustment Equity allocation Equity analysis
Equity Method of Accounting
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Acronym: N/A
An accounting method for investments in which the investor has significant influence over, but not control of, the investee (typically 20-50% ownership).
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Equity accrual
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Accounting term: Equity accrual.
Related
Equity Equity Equity Equity Method of Accounting Equity adjustment
Equity adjustment
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Accounting term: Equity adjustment.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity allocation
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Accounting term: Equity allocation.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity analysis
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Accounting term: Equity analysis.
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Equity Equity Equity Equity Method of Accounting Equity accrual
Equity approval
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Accounting term: Equity approval.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity assessment
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Accounting term: Equity assessment.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity assumption
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Accounting term: Equity assumption.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity calculation
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Accounting term: Equity calculation.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity caption
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Accounting term: Equity caption.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity classification
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Accounting term: Equity classification.
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Equity Equity Equity Equity Method of Accounting Equity accrual
Equity concept
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Accounting term: Equity concept.
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Equity Equity Equity Equity Method of Accounting Equity accrual
Equity control
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Accounting term: Equity control.
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Equity Equity Equity Equity Method of Accounting Equity accrual
Equity deferral
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Accounting term: Equity deferral.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity disclosure
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Accounting term: Equity disclosure.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity estimate
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Accounting term: Equity estimate.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity exception
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Accounting term: Equity exception.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity framework
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Accounting term: Equity framework.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity guidance
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Accounting term: Equity guidance.
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Equity Equity Equity Equity Method of Accounting Equity accrual
Equity line item
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Accounting term: Equity line item.
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Equity Equity Equity Equity Method of Accounting Equity accrual
Equity measurement
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Accounting standard or authoritative guidance: Equity measurement.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity memo
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Accounting term: Equity memo.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity model
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Accounting term: Equity model.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity policy
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Accounting term: Equity policy.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity presentation
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Accounting term: Equity presentation.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity principle
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Accounting term: Equity principle.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity procedure
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Accounting term: Equity procedure.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity recognition
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Accounting standard or authoritative guidance: Equity recognition.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity reconciliation
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Accounting term: Equity reconciliation.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
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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
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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
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