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.
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Financial Segment reconciliation
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Accounting term: Financial Segment reconciliation.
Related
Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Segment sign-off
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Accounting term: Financial Segment sign-off.
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Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Segment workstream
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Internal control concept: Financial Segment workstream.
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Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Subsequent Events policy
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Accounting term: Financial Subsequent Events policy.
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Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Subsequent Events tie-out
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Internal control concept: Financial Subsequent Events tie-out.
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Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial Tax deferral
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Accounting term: Financial Tax deferral.
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Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Financial analyst
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Accounting/finance role: Financial analyst.
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Financial Amortization allocation Financial Bond deferral Financial Cash procedure Financial Deferred Tax memo Financial Deferred Tax model
Fixed Asset accrual
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Accounting term: Fixed Asset accrual.
Related
Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval Fixed Asset assessment
Fixed Asset adjustment
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Accounting term: Fixed Asset adjustment.
Related
Fixed Asset accrual Fixed Asset allocation Fixed Asset analysis Fixed Asset approval Fixed Asset assessment
Fixed Asset allocation
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Accounting term: Fixed Asset allocation.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset analysis Fixed Asset approval Fixed Asset assessment
Fixed Asset analysis
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Accounting term: Fixed Asset analysis.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset approval Fixed Asset assessment
Fixed Asset approval
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Accounting term: Fixed Asset approval.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset assessment
Fixed Asset assessment
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Accounting term: Fixed Asset assessment.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset assumption
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Accounting term: Fixed Asset assumption.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset calculation
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Accounting term: Fixed Asset calculation.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset concept
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Accounting standard or authoritative guidance: Fixed Asset concept.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset control
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Accounting term: Fixed Asset control.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset deferral
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Accounting term: Fixed Asset deferral.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset disclosure
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Accounting term: Fixed Asset disclosure.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset estimate
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Accounting term: Fixed Asset estimate.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset exception
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Accounting term: Fixed Asset exception.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset framework
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Accounting term: Fixed Asset framework.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset guidance
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Accounting term: Fixed Asset guidance.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset measurement
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Accounting standard or authoritative guidance: Fixed Asset measurement.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset memo
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Accounting term: Fixed Asset memo.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset model
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Accounting term: Fixed Asset model.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset policy
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Accounting term: Fixed Asset policy.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset principle
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Accounting term: Fixed Asset principle.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset procedure
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Accounting term: Fixed Asset procedure.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset recognition
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Accounting term: Fixed Asset recognition.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset reconciliation
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Accounting term: Fixed Asset reconciliation.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset review
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Accounting term: Fixed Asset review.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset rollforward
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Accounting term: Fixed Asset rollforward.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset schedule
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Accounting term: Fixed Asset schedule.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset testing
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Accounting term: Fixed Asset testing.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset treatment
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Accounting term: Fixed Asset treatment.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset variance
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Accounting term: Fixed Asset variance.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset workpaper
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Accounting term: Fixed Asset workpaper.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset worksheet
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Accounting term: Fixed Asset worksheet.
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Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Flexible budget
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Accounting term: Flexible budget.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Foreign Currency Translation Adjustment
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Acronym: FCTA (or CTA for Cumulative Translation Adjustment)
An unrealized gain or loss arising from consolidating the financial statements of a foreign subsidiary into the parent's reporting currency.
Related
Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis Foreign Exchange approval
Foreign Exchange accrual
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Accounting term: Foreign Exchange accrual.
Related
Foreign Currency Translation Adjustment Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis Foreign Exchange approval
Foreign Exchange adjustment
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Accounting term: Foreign Exchange adjustment.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange allocation Foreign Exchange analysis Foreign Exchange approval
Foreign Exchange allocation
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Accounting term: Foreign Exchange allocation.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange analysis Foreign Exchange approval
Foreign Exchange analysis
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Accounting term: Foreign Exchange analysis.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange approval
Foreign Exchange approval
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Accounting term: Foreign Exchange approval.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange assessment
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Accounting term: Foreign Exchange assessment.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange assumption
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Accounting term: Foreign Exchange assumption.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
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