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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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· Difficulty: advanced
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Foreign Exchange calculation
General ·
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· advanced
F
Accounting term: Foreign Exchange calculation.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange concept
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F
Accounting term: Foreign Exchange concept.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange control
General ·
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F
Accounting term: Foreign Exchange control.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange deferral
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F
Accounting term: Foreign Exchange deferral.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange disclosure
General ·
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F
Accounting term: Foreign Exchange disclosure.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange estimate
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F
Accounting term: Foreign Exchange estimate.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange exception
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F
Accounting term: Foreign Exchange exception.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange framework
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F
Accounting term: Foreign Exchange framework.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange guidance
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F
Accounting term: Foreign Exchange guidance.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange measurement
General ·
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F
Accounting term: Foreign Exchange measurement.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange memo
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F
Accounting term: Foreign Exchange memo.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange model
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F
Accounting term: Foreign Exchange model.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange policy
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F
Accounting term: Foreign Exchange policy.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange principle
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F
Accounting term: Foreign Exchange principle.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange procedure
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F
Accounting term: Foreign Exchange procedure.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange recognition
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F
Accounting standard or authoritative guidance: Foreign Exchange recognition.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange reconciliation
General ·
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F
Accounting term: Foreign Exchange reconciliation.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange review
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F
Accounting term: Foreign Exchange review.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange rollforward
General ·
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· advanced
F
Accounting term: Foreign Exchange rollforward.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange schedule
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· advanced
F
Accounting term: Foreign Exchange schedule.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange testing
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· advanced
F
Accounting term: Foreign Exchange testing.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange treatment
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· advanced
F
Accounting term: Foreign Exchange treatment.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange variance
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F
Accounting term: Foreign Exchange variance.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange workpaper
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F
Accounting term: Foreign Exchange workpaper.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange worksheet
General ·
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· advanced
F
Accounting term: Foreign Exchange worksheet.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign currency transaction
General ·
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· advanced
F
Accounting term: Foreign currency transaction.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Forensic Accounting
General ·
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· advanced
F
Acronym: N/A
The application of accounting methods to investigate and analyze financial evidence for legal proceedings.
Related
Forensic accountant Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Forensic Accounting
General ·
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· advanced
F
Acronym: N/A
The application of accounting principles and investigative techniques to resolve legal disputes, investigate financial crimes, or provide expert testimony.
Related
Forensic accountant Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Forensic Accounting
General ·
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· advanced
F
Acronym: N/A
The application of accounting principles and investigative skills to uncover financial crimes or prepare for legal proceedings.
Related
Forensic accountant Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Forensic Accounting
General ·
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· advanced
F
Acronym: N/A
The application of accounting principles and investigative techniques to resolve legal disputes or detect financial crime.
Related
Forensic accountant Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Forensic accountant
General ·
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· advanced
F
Accounting/finance role: Forensic accountant.
Related
Forensic Accounting Forensic Accounting Forensic Accounting Forensic Accounting AICPA
Forward accounting
General ·
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· advanced
F
Accounting term: Forward accounting.
Related
Forward contract Forward disclosure Forward measurement Forward valuation AICPA
Forward contract
General ·
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· advanced
F
Accounting term: Forward contract.
Related
Forward accounting Forward disclosure Forward measurement Forward valuation AICPA
Forward disclosure
General ·
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· advanced
F
Accounting term: Forward disclosure.
Related
Forward accounting Forward contract Forward measurement Forward valuation AICPA
Forward measurement
General ·
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· advanced
F
Accounting term: Forward measurement.
Related
Forward accounting Forward contract Forward disclosure Forward valuation AICPA
Forward valuation
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· advanced
F
Accounting term: Forward valuation.
Related
Forward accounting Forward contract Forward disclosure Forward measurement AICPA
Fp&A analyst
General ·
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· intermediate
F
Accounting/finance role: Fp&A analyst.
Related
Fp&A associate Fp&A coordinator Fp&A lead Fp&A manager Fp&A specialist
Fp&A associate
General ·
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· intermediate
F
Accounting/finance role: Fp&A associate.
Related
Fp&A analyst Fp&A coordinator Fp&A lead Fp&A manager Fp&A specialist
Fp&A coordinator
General ·
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· advanced
F
Accounting/finance role: Fp&A coordinator.
Related
Fp&A analyst Fp&A associate Fp&A lead Fp&A manager Fp&A specialist
Fp&A lead
General ·
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· intermediate
F
Accounting/finance role: Fp&A lead.
Related
Fp&A analyst Fp&A associate Fp&A coordinator Fp&A manager Fp&A specialist
Fp&A manager
General ·
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· intermediate
F
Accounting/finance role: Fp&A manager.
Related
Fp&A analyst Fp&A associate Fp&A coordinator Fp&A lead Fp&A specialist
Fp&A specialist
General ·
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· advanced
F
Accounting/finance role: Fp&A specialist.
Related
Fp&A analyst Fp&A associate Fp&A coordinator Fp&A lead Fp&A manager
Fraud
General ·
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· basic
F
Accounting term: Fraud.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Free cash flow (FCF)
General ·
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· advanced
F
Financial ratio/metric: Free cash flow (FCF).
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Functional currency
General ·
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· advanced
F
Accounting term: Functional currency.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Futures contract
General ·
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· advanced
F
Accounting term: Futures contract.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
GAAP
General ·
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· basic
G
Accounting standard or authoritative guidance: GAAP.
Related
Swap AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
GST/HST
General ·
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· basic
G
Accounting term: GST/HST.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
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Commonly Confused / Near-Variant Terms
Computed from current result set
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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
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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
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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