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