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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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Group Depreciation disclosure
General ·
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G
Accounting term: Group Depreciation disclosure.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Disbursements indexing
General ·
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G
Accounting term: Group Disbursements indexing.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Dividend reconciliation
General ·
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G
Internal control concept: Group Dividend reconciliation.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Expense indexing
General ·
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G
Financial ratio/metric: Group Expense indexing.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Grant memo
General ·
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G
Internal control concept: Group Grant memo.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Leases approval
General ·
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G
Financial ratio/metric: Group Leases approval.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Loan documentation
General ·
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G
Accounting term: Group Loan documentation.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Materiality control
General ·
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G
Financial ratio/metric: Group Materiality control.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Receipts analysis
General ·
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G
Accounting term: Group Receipts analysis.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Receipts model
General ·
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G
Internal control concept: Group Receipts model.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Related Party package
General ·
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G
Accounting term: Group Related Party package.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Restricted Cash tickmark
General ·
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G
Internal control concept: Group Restricted Cash tickmark.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Restructuring calculation
General ·
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G
Accounting term: Group Restructuring calculation.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Revenue memo
General ·
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G
Accounting term: Group Revenue memo.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Segment adjustment
General ·
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G
Accounting term: Group Segment adjustment.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Segment policy
General ·
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G
Accounting term: Group Segment policy.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Transfer Price control
General ·
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G
Internal control concept: Group Transfer Price control.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Transfer Price disclosure
General ·
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G
Internal control concept: Group Transfer Price disclosure.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Group Uncertain Tax Position schedule
General ·
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G
Accounting term: Group Uncertain Tax Position schedule.
Related
Group Allowance tie-out Group Bank control Group Bond worksheet Group Budget worksheet Group Business Combination policy
Growth constraint
General ·
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G
Accounting term: Growth constraint.
Related
Growth shock AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Growth shock
General ·
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· intermediate
G
Accounting term: Growth shock.
Related
Growth constraint AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Hard close
General ·
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H
Practitioner slang or shorthand used in accounting: Hard close.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Hedge accounting
General ·
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H
Accounting term: Hedge accounting.
Related
Hedge accrual Hedge adjustment Hedge allocation Hedge analysis Hedge approval
Hedge accounting
General ·
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Acronym: N/A
A specialized accounting treatment that allows an entity to match the recognition of gains and losses on a hedging instrument with the gains and losses on the hedged item.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Hedge accounting
General ·
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Acronym: N/A
A specialized accounting method that allows a company to offset the gains/losses of a hedging instrument and the hedged item in the financial statements.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Hedge accrual
General ·
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H
Accounting term: Hedge accrual.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge adjustment Hedge allocation
Hedge adjustment
General ·
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H
Accounting term: Hedge adjustment.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge allocation
Hedge allocation
General ·
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H
Accounting term: Hedge allocation.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge analysis
General ·
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H
Accounting term: Hedge analysis.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge approval
General ·
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H
Accounting term: Hedge approval.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge assessment
General ·
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H
Accounting term: Hedge assessment.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge assumption
General ·
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H
Accounting term: Hedge assumption.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge calculation
General ·
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H
Accounting term: Hedge calculation.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge concept
General ·
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H
Accounting term: Hedge concept.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge control
General ·
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H
Accounting term: Hedge control.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge deferral
General ·
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H
Accounting term: Hedge deferral.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge disclosure
General ·
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H
Accounting term: Hedge disclosure.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge estimate
General ·
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H
Accounting term: Hedge estimate.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge exception
General ·
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H
Accounting term: Hedge exception.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge framework
General ·
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H
Accounting term: Hedge framework.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge guidance
General ·
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H
Accounting term: Hedge guidance.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge measurement
General ·
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H
Accounting term: Hedge measurement.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge memo
General ·
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H
Accounting term: Hedge memo.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge model
General ·
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H
Accounting term: Hedge model.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge policy
General ·
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H
Accounting term: Hedge policy.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge principle
General ·
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H
Accounting term: Hedge principle.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge procedure
General ·
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H
Accounting term: Hedge procedure.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
Hedge recognition
General ·
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H
Accounting term: Hedge recognition.
Related
Hedge accounting Hedge accounting Hedge accounting Hedge accrual Hedge adjustment
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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