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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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Income classification
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Accounting term: Income classification.
Related
Income approach Income caption Income disclosure Income line item Income presentation
Income disclosure
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Accounting term: Income disclosure.
Related
Income approach Income caption Income classification Income line item Income presentation
Income line item
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Accounting term: Income line item.
Related
Income approach Income caption Income classification Income disclosure Income presentation
Income presentation
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Accounting term: Income presentation.
Related
Income approach Income caption Income classification Income disclosure Income line item
Income statement
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Accounting term: Income statement.
Related
Income approach Income caption Income classification Income disclosure Income line item
Indirect Method (Cash Flow Statement)
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Acronym: N/A
A method for presenting the operating activities section of the Statement of Cash Flows by starting with net income and adjusting for non-cash items and changes in working capital accounts.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Inflation accounting
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Accounting term: Inflation accounting.
Related
Inflation assumption Inflation constraint Inflation elasticity Inflation premium AICPA
Inflation assumption
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Accounting term: Inflation assumption.
Related
Inflation accounting Inflation constraint Inflation elasticity Inflation premium AICPA
Inflation constraint
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Accounting term: Inflation constraint.
Related
Inflation accounting Inflation assumption Inflation elasticity Inflation premium AICPA
Inflation elasticity
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Accounting term: Inflation elasticity.
Related
Inflation accounting Inflation assumption Inflation constraint Inflation premium AICPA
Inflation premium
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Accounting term: Inflation premium.
Related
Inflation accounting Inflation assumption Inflation constraint Inflation elasticity AICPA
Information asymmetry
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Accounting term: Information asymmetry.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Inherent risk
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Accounting term: Inherent risk.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Intangible asset
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Accounting term: Intangible asset.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Intercompany accrual
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Accounting term: Intercompany accrual.
Related
Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval Intercompany assessment
Intercompany adjustment
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Accounting term: Intercompany adjustment.
Related
Intercompany accrual Intercompany allocation Intercompany analysis Intercompany approval Intercompany assessment
Intercompany allocation
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Accounting term: Intercompany allocation.
Related
Intercompany accrual Intercompany adjustment Intercompany analysis Intercompany approval Intercompany assessment
Intercompany analysis
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Accounting term: Intercompany analysis.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany approval Intercompany assessment
Intercompany approval
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Accounting term: Intercompany approval.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany assessment
Intercompany assessment
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Accounting term: Intercompany assessment.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany assumption
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Accounting term: Intercompany assumption.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany calculation
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Accounting term: Intercompany calculation.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany concept
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Accounting term: Intercompany concept.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany control
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Accounting term: Intercompany control.
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Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany deferral
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Accounting term: Intercompany deferral.
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Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany disclosure
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Accounting term: Intercompany disclosure.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany estimate
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Accounting term: Intercompany estimate.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany exception
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Accounting term: Intercompany exception.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany framework
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Accounting term: Intercompany framework.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany guidance
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Accounting term: Intercompany guidance.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany measurement
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Accounting standard or authoritative guidance: Intercompany measurement.
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Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany memo
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Accounting term: Intercompany memo.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany model
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Accounting term: Intercompany model.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany policy
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Accounting term: Intercompany policy.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany principle
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Accounting term: Intercompany principle.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany procedure
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Accounting term: Intercompany procedure.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany recognition
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Accounting term: Intercompany recognition.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany reconciliation
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Accounting term: Intercompany reconciliation.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany review
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Accounting term: Intercompany review.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany rollforward
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Accounting term: Intercompany rollforward.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany schedule
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Accounting term: Intercompany schedule.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany testing
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Accounting term: Intercompany testing.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany transaction
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Accounting term: Intercompany transaction.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany treatment
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Accounting term: Intercompany treatment.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany variance
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Accounting term: Intercompany variance.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany workpaper
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Accounting term: Intercompany workpaper.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Intercompany worksheet
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Accounting term: Intercompany worksheet.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
Interest coverage ratio
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Financial ratio/metric: Interest coverage ratio.
Related
Intercompany accrual Intercompany adjustment Intercompany allocation Intercompany analysis Intercompany approval
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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
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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
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