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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
Bond analysis
Accounting term: Bond analysis.
Category: General · Register:
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· Difficulty: intermediate
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Activity-Based Costing
General ·
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· advanced
A
Acronym: ABC
A costing method that assigns indirect costs to products or services based on the actual activities that consume resources.
Related
Activity-based costing (ABC) AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Activity-Based Costing
General ·
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· advanced
A
Acronym: ABC
A costing method that identifies specific activities in a production or service process and assigns costs based on the actual consumption of resources by those activities.
Related
Activity-based costing (ABC) AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Activity-based costing (ABC)
General ·
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· advanced
A
Accounting term: Activity-based costing (ABC).
Related
Activity-Based Costing Activity-Based Costing Activity-Based Costing AICPA ASC (Accounting Standards Codification)
Actuarial Gain/Loss
General ·
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· advanced
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Acronym: N/A
Gains or losses arising from changes in actuarial assumptions or experience adjustments related to defined benefit pension or post-employment plans.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Adjusting entry
General ·
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· advanced
A
Accounting term: Adjusting entry.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Advanced Bond analysis
General ·
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· advanced
A
Internal control concept: Advanced Bond analysis.
Related
Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception Advanced Credit Loss cutoff
Advanced Budget assessment
General ·
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· advanced
A
Financial ratio/metric: Advanced Budget assessment.
Related
Advanced Bond analysis Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception Advanced Credit Loss cutoff
Advanced Cash Equivalents calculation
General ·
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· advanced
A
Financial ratio/metric: Advanced Cash Equivalents calculation.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash accrual Advanced Consolidation exception Advanced Credit Loss cutoff
Advanced Cash accrual
General ·
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· advanced
A
Accounting term: Advanced Cash accrual.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Consolidation exception Advanced Credit Loss cutoff
Advanced Consolidation exception
General ·
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· advanced
A
Internal control concept: Advanced Consolidation exception.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Credit Loss cutoff
Advanced Credit Loss cutoff
General ·
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· advanced
A
Accounting term: Advanced Credit Loss cutoff.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Derivative presentation
General ·
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· advanced
A
Accounting term: Advanced Derivative presentation.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Disbursements mapping
General ·
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· advanced
A
Internal control concept: Advanced Disbursements mapping.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Disbursements review
General ·
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· advanced
A
Internal control concept: Advanced Disbursements review.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Dividend tie-out
General ·
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· advanced
A
Financial ratio/metric: Advanced Dividend tie-out.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Equity reconciliation
General ·
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· advanced
A
Accounting term: Advanced Equity reconciliation.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Fixed Asset reconciliation
General ·
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· advanced
A
Accounting term: Advanced Fixed Asset reconciliation.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Going Concern model
General ·
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· advanced
A
Financial ratio/metric: Advanced Going Concern model.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Grant model
General ·
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· advanced
A
Accounting term: Advanced Grant model.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Hedge model
General ·
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· advanced
A
Accounting term: Advanced Hedge model.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Impairment mapping
General ·
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· advanced
A
Accounting term: Advanced Impairment mapping.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Impairment testing
General ·
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· advanced
A
Accounting term: Advanced Impairment testing.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Intercompany testing
General ·
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· advanced
A
Internal control concept: Advanced Intercompany testing.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Inventory assumption
General ·
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· advanced
A
Accounting term: Advanced Inventory assumption.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Overhead worksheet
General ·
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· advanced
A
Internal control concept: Advanced Overhead worksheet.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Payable tickmark
General ·
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· advanced
A
Accounting term: Advanced Payable tickmark.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Payroll approval
General ·
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· advanced
A
Internal control concept: Advanced Payroll approval.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Provision tickmark
General ·
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· advanced
A
Accounting term: Advanced Provision tickmark.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Related Party estimate
General ·
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· advanced
A
Financial ratio/metric: Advanced Related Party estimate.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Related Party tie-out
General ·
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· advanced
A
Accounting term: Advanced Related Party tie-out.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Restructuring adjustment
General ·
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· advanced
A
Internal control concept: Advanced Restructuring adjustment.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Restructuring assumption
General ·
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· advanced
A
Internal control concept: Advanced Restructuring assumption.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Segment classification
General ·
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· advanced
A
Accounting term: Advanced Segment classification.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Segment guidance
General ·
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· advanced
A
Accounting term: Advanced Segment guidance.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Standard Cost testing
General ·
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· advanced
A
Accounting term: Advanced Standard Cost testing.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Subsequent Events calculation
General ·
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· advanced
A
Financial ratio/metric: Advanced Subsequent Events calculation.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Advanced Tax policy
General ·
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· advanced
A
Accounting term: Advanced Tax policy.
Related
Advanced Bond analysis Advanced Budget assessment Advanced Cash Equivalents calculation Advanced Cash accrual Advanced Consolidation exception
Adverse opinion
General ·
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· advanced
A
Accounting term: Adverse opinion.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Aggregation
General ·
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· intermediate
A
Accounting term: Aggregation.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Allocation
General ·
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· intermediate
A
Accounting term: Allocation.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Allowance method (bad debts)
General ·
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· advanced
A
Accounting term: Allowance method (bad debts).
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Amortization
General ·
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· intermediate
A
Acronym: N/A
The systematic reduction of a debt through periodic payments or the systematic expensing of an intangible asset over its useful life.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Amortization
General ·
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· intermediate
A
Acronym: N/A
The systematic reduction of the value of an intangible asset or a loan balance over time.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Amortization
General ·
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· intermediate
A
Acronym: N/A
The systematic allocation of the cost of an intangible asset over its useful life.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Amortization
General ·
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· intermediate
A
Acronym: N/A
The systematic allocation of the cost of an intangible asset over its useful life, or the gradual repayment of a loan over time.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Amortization
General ·
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· intermediate
A
Acronym: N/A
The systematic expensing of the cost of an intangible asset over its useful life, or the scheduled repayment of a loan.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Amortization
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· intermediate
A
Acronym: Amort. (less common)
The systematic reduction of a debt through periodic payments or the expensing of an intangible asset over its useful life.
Related
Amortization accrual Amortization adjustment Amortization allocation Amortization analysis Amortization approval
Amortization
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· intermediate
A
Acronym: N/A
The systematic write-off of an intangible asset's cost over its useful life, or the repayment of a debt over time.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
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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