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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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Expense rollforward
General ·
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E
Accounting term: Expense rollforward.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense schedule
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E
Accounting term: Expense schedule.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense testing
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E
Accounting term: Expense testing.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense treatment
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E
Accounting standard or authoritative guidance: Expense treatment.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense variance
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E
Accounting term: Expense variance.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense workpaper
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E
Accounting term: Expense workpaper.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
Expense worksheet
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E
Accounting term: Expense worksheet.
Related
Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval
External audit
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E
Accounting term: External audit.
Related
External auditor Internal audit AICPA ASC (Accounting Standards Codification) ASC 326
External auditor
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E
Accounting/finance role: External auditor.
Related
External audit Internal auditor AICPA ASC (Accounting Standards Codification) ASC 326
FASB
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· basic
F
Accounting term: FASB.
Related
IASB IAS AICPA ASC (Accounting Standards Codification) ASC 326
Fair Value Hierarchy
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Acronym: N/A (refers to Levels 1, 2, 3)
A three-level framework that categorizes inputs used to measure fair value, prioritizing observable market data over unobservable inputs.
Related
Fair value Fair value Fair value hedge Fair value less costs of disposal AICPA
Fair value
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F
Accounting term: Fair value.
Related
Fair Value Hierarchy Fair value hedge Fair value less costs of disposal AICPA ASC (Accounting Standards Codification)
Fair value
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F
Acronym: FV
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Related
Fair Value Hierarchy Fair value hedge Fair value less costs of disposal AICPA ASC (Accounting Standards Codification)
Fair value hedge
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F
Accounting term: Fair value hedge.
Related
Fair Value Hierarchy Fair value Fair value Fair value less costs of disposal AICPA
Fair value less costs of disposal
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F
Accounting term: Fair value less costs of disposal.
Related
Fair Value Hierarchy Fair value Fair value Fair value hedge AICPA
Faithful representation
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F
Accounting term: Faithful representation.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Fiduciary Duty
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Acronym: N/A
A legal and ethical obligation to act solely in the best interest of another party, particularly regarding financial matters.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Financial Amortization allocation
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F
Accounting term: Financial Amortization allocation.
Related
Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model Financial Depreciation rollforward
Financial Bond deferral
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F
Accounting term: Financial Bond deferral.
Related
Financial Amortization allocation Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model Financial Depreciation rollforward
Financial Cash procedure
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F
Financial ratio/metric: Financial Cash procedure.
Related
Financial Amortization allocation Financial Bond deferral Financial Deferred Tax memo Financial Deferred Tax model Financial Depreciation rollforward
Financial Deferred Tax memo
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F
Accounting term: Financial Deferred Tax memo.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax model Financial Depreciation rollforward
Financial Deferred Tax model
General ·
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F
Accounting term: Financial Deferred Tax model.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Depreciation rollforward
Financial Depreciation rollforward
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F
Internal control concept: Financial Depreciation rollforward.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Expense control
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F
Internal control concept: Financial Expense control.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Foreign Exchange classification
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F
Accounting term: Financial Foreign Exchange classification.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Going Concern approval
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F
Financial ratio/metric: Financial Going Concern approval.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Grant allocation
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F
Internal control concept: Financial Grant allocation.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Grant deferral
General ·
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F
Accounting term: Financial Grant deferral.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Grant tie-out
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F
Accounting term: Financial Grant tie-out.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Inventory calculation
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F
Accounting term: Financial Inventory calculation.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Leverage
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Acronym: N/A (often referred to simply as 'leverage')
The use of borrowed money (debt) to finance assets, aiming to amplify the return on equity for shareholders, but also increasing financial risk.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Materiality documentation
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Accounting term: Financial Materiality documentation.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Materiality framework
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Accounting term: Financial Materiality framework.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Materiality sign-off
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F
Accounting term: Financial Materiality sign-off.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Overhead workstream
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F
Accounting term: Financial Overhead workstream.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Payable framework
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F
Internal control concept: Financial Payable framework.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Payable testing
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F
Accounting term: Financial Payable testing.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Pension calculation
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F
Financial ratio/metric: Financial Pension calculation.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Pension procedure
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F
Accounting term: Financial Pension procedure.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Pension sign-off
General ·
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F
Accounting term: Financial Pension sign-off.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Provision schedule
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F
Accounting term: Financial Provision schedule.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Reporting analyst
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F
Accounting/finance role: Financial Reporting analyst.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Reporting associate
General ·
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F
Accounting/finance role: Financial Reporting associate.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Reporting coordinator
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F
Accounting/finance role: Financial Reporting coordinator.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Reporting lead
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F
Accounting/finance role: Financial Reporting lead.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Reporting manager
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F
Accounting/finance role: Financial Reporting manager.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Reporting specialist
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F
Accounting/finance role: Financial Reporting specialist.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Restructuring rollforward
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F
Internal control concept: Financial Restructuring rollforward.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
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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