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Accounting Glossary

Terms: 2162 · Filtered: 2162 · View: list

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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Term Definition
Financial Segment reconciliation Accounting term: Financial Segment reconciliation.
Financial Segment sign-off Accounting term: Financial Segment sign-off.
Financial Segment workstream Internal control concept: Financial Segment workstream.
Financial Subsequent Events policy Accounting term: Financial Subsequent Events policy.
Financial Subsequent Events tie-out Internal control concept: Financial Subsequent Events tie-out.
Financial Tax deferral Accounting term: Financial Tax deferral.
Financial analyst Accounting/finance role: Financial analyst.
Fixed Asset accrual Accounting term: Fixed Asset accrual.
Fixed Asset adjustment Accounting term: Fixed Asset adjustment.
Fixed Asset allocation Accounting term: Fixed Asset allocation.
Fixed Asset analysis Accounting term: Fixed Asset analysis.
Fixed Asset approval Accounting term: Fixed Asset approval.
Fixed Asset assessment Accounting term: Fixed Asset assessment.
Fixed Asset assumption Accounting term: Fixed Asset assumption.
Fixed Asset calculation Accounting term: Fixed Asset calculation.
Fixed Asset concept Accounting standard or authoritative guidance: Fixed Asset concept.
Fixed Asset control Accounting term: Fixed Asset control.
Fixed Asset deferral Accounting term: Fixed Asset deferral.
Fixed Asset disclosure Accounting term: Fixed Asset disclosure.
Fixed Asset estimate Accounting term: Fixed Asset estimate.
Fixed Asset exception Accounting term: Fixed Asset exception.
Fixed Asset framework Accounting term: Fixed Asset framework.
Fixed Asset guidance Accounting term: Fixed Asset guidance.
Fixed Asset measurement Accounting standard or authoritative guidance: Fixed Asset measurement.
Fixed Asset memo Accounting term: Fixed Asset memo.
Fixed Asset model Accounting term: Fixed Asset model.
Fixed Asset policy Accounting term: Fixed Asset policy.
Fixed Asset principle Accounting term: Fixed Asset principle.
Fixed Asset procedure Accounting term: Fixed Asset procedure.
Fixed Asset recognition Accounting term: Fixed Asset recognition.
Fixed Asset reconciliation Accounting term: Fixed Asset reconciliation.
Fixed Asset review Accounting term: Fixed Asset review.
Fixed Asset rollforward Accounting term: Fixed Asset rollforward.
Fixed Asset schedule Accounting term: Fixed Asset schedule.
Fixed Asset testing Accounting term: Fixed Asset testing.
Fixed Asset treatment Accounting term: Fixed Asset treatment.
Fixed Asset variance Accounting term: Fixed Asset variance.
Fixed Asset workpaper Accounting term: Fixed Asset workpaper.
Fixed Asset worksheet Accounting term: Fixed Asset worksheet.
Flexible budget Accounting term: Flexible budget.
Foreign Currency Translation Adjustment (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.
Foreign Exchange accrual Accounting term: Foreign Exchange accrual.
Foreign Exchange adjustment Accounting term: Foreign Exchange adjustment.
Foreign Exchange allocation Accounting term: Foreign Exchange allocation.
Foreign Exchange analysis Accounting term: Foreign Exchange analysis.
Foreign Exchange approval Accounting term: Foreign Exchange approval.
Foreign Exchange assessment Accounting term: Foreign Exchange assessment.
Foreign Exchange assumption Accounting term: Foreign Exchange assumption.
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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