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
Operational Disbursements package
Accounting term: Operational Disbursements package.
Category: General · Register:
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Equity review
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Accounting term: Equity review.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity rollforward
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Accounting term: Equity rollforward.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity schedule
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Accounting term: Equity schedule.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity testing
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Accounting term: Equity testing.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity treatment
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Accounting standard or authoritative guidance: Equity treatment.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity value
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Accounting term: Equity value.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity variance
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Accounting term: Equity variance.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity workpaper
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Accounting term: Equity workpaper.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equity worksheet
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Accounting term: Equity worksheet.
Related
Equity Equity Equity Equity Method of Accounting Equity accrual
Equivalent units
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Accounting term: Equivalent units.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Error
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Accounting term: Error.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Estimate cutoff error
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Accounting term: Estimate cutoff error.
Related
Estimate manipulation Estimate misclassification Estimate overstatement Estimate understatement AICPA
Estimate manipulation
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Accounting term: Estimate manipulation.
Related
Estimate cutoff error Estimate misclassification Estimate overstatement Estimate understatement AICPA
Estimate misclassification
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Accounting term: Estimate misclassification.
Related
Estimate cutoff error Estimate manipulation Estimate overstatement Estimate understatement AICPA
Estimate overstatement
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Accounting term: Estimate overstatement.
Related
Estimate cutoff error Estimate manipulation Estimate misclassification Estimate understatement AICPA
Estimate understatement
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Accounting term: Estimate understatement.
Related
Estimate cutoff error Estimate manipulation Estimate misclassification Estimate overstatement AICPA
Exception reporting
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Internal control concept: Exception reporting.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Expected credit loss (ECL)
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Accounting term: Expected credit loss (ECL).
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Expense accrual
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Accounting term: Expense accrual.
Related
Expense adjustment Expense allocation Expense analysis Expense approval Expense assessment
Expense adjustment
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Accounting term: Expense adjustment.
Related
Expense accrual Expense allocation Expense analysis Expense approval Expense assessment
Expense allocation
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Accounting term: Expense allocation.
Related
Expense accrual Expense adjustment Expense analysis Expense approval Expense assessment
Expense analysis
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Accounting term: Expense analysis.
Related
Expense accrual Expense adjustment Expense allocation Expense approval Expense assessment
Expense approval
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Accounting term: Expense approval.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense assessment
Expense assessment
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Accounting term: Expense assessment.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense assumption
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Accounting term: Expense assumption.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense calculation
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Accounting term: Expense calculation.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense caption
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Accounting term: Expense caption.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense classification
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Accounting term: Expense classification.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense concept
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Accounting term: Expense concept.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense control
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Accounting term: Expense control.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense deferral
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Accounting term: Expense deferral.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense disclosure
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Accounting term: Expense disclosure.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense estimate
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Accounting term: Expense estimate.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense exception
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Accounting term: Expense exception.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense framework
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Accounting term: Expense framework.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense guidance
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Accounting term: Expense guidance.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense line item
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Accounting term: Expense line item.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense manipulation
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Accounting term: Expense manipulation.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense measurement
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Accounting term: Expense measurement.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense memo
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Accounting term: Expense memo.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense model
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Accounting term: Expense model.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense policy
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Accounting term: Expense policy.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense presentation
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Accounting term: Expense presentation.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense principle
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Accounting term: Expense principle.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense procedure
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Accounting term: Expense procedure.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense recognition
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Accounting term: Expense recognition.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense reconciliation
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Accounting term: Expense reconciliation.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense review
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Accounting term: Expense review.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
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