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.
Category: General · Register:
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· Difficulty: advanced
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Going concern
General ·
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Acronym: N/A
The assumption that a business will continue to operate indefinitely and will not be forced to liquidate its assets in the foreseeable future.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Going concern assessment (audit)
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Accounting term: Going concern assessment (audit).
Related
Going Concern accrual Going Concern adjustment Going Concern allocation Going Concern analysis Going Concern approval
Goodwill
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· basic
G
Accounting term: Goodwill.
Related
Goodwill Impairment AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Goodwill
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Acronym: N/A
The excess of the purchase price over the fair value of identifiable net assets acquired in a business combination.
Related
Goodwill Impairment Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Goodwill Impairment
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G
Acronym: N/A
A non-cash charge recognized when the carrying amount of goodwill on the balance sheet exceeds its implied fair value.
Related
Goodwill Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Grant accrual
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· intermediate
G
Accounting term: Grant accrual.
Related
Grant adjustment Grant allocation Grant analysis Grant approval Grant assessment
Grant adjustment
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G
Accounting term: Grant adjustment.
Related
Grant accrual Grant allocation Grant analysis Grant approval Grant assessment
Grant allocation
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G
Accounting term: Grant allocation.
Related
Grant accrual Grant adjustment Grant analysis Grant approval Grant assessment
Grant analysis
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G
Accounting term: Grant analysis.
Related
Grant accrual Grant adjustment Grant allocation Grant approval Grant assessment
Grant approval
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G
Accounting term: Grant approval.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant assessment
Grant assessment
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G
Accounting term: Grant assessment.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant assumption
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G
Accounting term: Grant assumption.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant calculation
General ·
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G
Accounting term: Grant calculation.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant concept
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G
Accounting standard or authoritative guidance: Grant concept.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant control
General ·
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G
Accounting term: Grant control.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant deferral
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G
Accounting term: Grant deferral.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant disclosure
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G
Accounting term: Grant disclosure.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant estimate
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G
Accounting term: Grant estimate.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant exception
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G
Accounting term: Grant exception.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant framework
General ·
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G
Accounting term: Grant framework.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant guidance
General ·
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· intermediate
G
Accounting term: Grant guidance.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant measurement
General ·
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· advanced
G
Accounting standard or authoritative guidance: Grant measurement.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant memo
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· intermediate
G
Accounting term: Grant memo.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant model
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G
Accounting term: Grant model.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant policy
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G
Accounting term: Grant policy.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant principle
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G
Accounting term: Grant principle.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant procedure
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G
Accounting term: Grant procedure.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant recognition
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G
Accounting standard or authoritative guidance: Grant recognition.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant reconciliation
General ·
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G
Accounting term: Grant reconciliation.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant review
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G
Accounting term: Grant review.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant rollforward
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G
Accounting term: Grant rollforward.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant schedule
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G
Accounting term: Grant schedule.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant testing
General ·
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G
Accounting term: Grant testing.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant treatment
General ·
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G
Accounting standard or authoritative guidance: Grant treatment.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant variance
General ·
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G
Accounting term: Grant variance.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant workpaper
General ·
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G
Accounting term: Grant workpaper.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Grant worksheet
General ·
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G
Accounting term: Grant worksheet.
Related
Grant accrual Grant adjustment Grant allocation Grant analysis Grant approval
Gross margin
General ·
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· intermediate
G
Financial ratio/metric: Gross margin.
Related
gross profit ratio AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Group Allowance tie-out
General ·
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G
Accounting term: Group Allowance tie-out.
Related
Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy Group Business Combination roll-up
Group Bank control
General ·
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G
Financial ratio/metric: Group Bank control.
Related
Group Allowance tie-out Group Bond worksheet Group Budget worksheet Group Business Combination policy Group Business Combination roll-up
Group Bond worksheet
General ·
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G
Accounting term: Group Bond worksheet.
Related
Group Allowance tie-out Group Bank control Group Budget worksheet Group Business Combination policy Group Business Combination roll-up
Group Budget worksheet
General ·
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G
Financial ratio/metric: Group Budget worksheet.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Business Combination policy Group Business Combination roll-up
Group Business Combination policy
General ·
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G
Internal control concept: Group Business Combination policy.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination roll-up
Group Business Combination roll-up
General ·
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G
Accounting term: Group Business Combination roll-up.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Close binder
General ·
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G
Accounting term: Group Close binder.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Consolidation testing
General ·
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G
Financial ratio/metric: Group Consolidation testing.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Credit Loss worksheet
General ·
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G
Financial ratio/metric: Group Credit Loss worksheet.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Deferred Tax tickmark
General ·
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· advanced
G
Accounting term: Group Deferred Tax tickmark.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Page 21 of 46 · Showing 961–1008 of 2162
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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
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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
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