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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.
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· Difficulty: intermediate
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Term Definition
Asset classification Accounting term: Asset classification.
Asset disclosure Accounting term: Asset disclosure.
Asset line item Accounting term: Asset line item.
Asset presentation Accounting term: Asset presentation.
Audit An independent examination of financial statements and records to express an opinion on their fairness and conformity with accounting standards.
Audit analyst Accounting/finance role: Audit analyst.
Audit associate Accounting/finance role: Audit associate.
Audit committee oversight Accounting term: Audit committee oversight.
Audit coordinator Accounting/finance role: Audit coordinator.
Audit engagement Accounting term: Audit engagement.
Audit evidence Accounting term: Audit evidence.
Audit lead Accounting/finance role: Audit lead.
Audit manager Accounting/finance role: Audit manager.
Audit opinion Accounting term: Audit opinion.
Audit opinion (N/A) A formal statement issued by an independent auditor regarding the fairness and accuracy of a company's financial statements.
Audit opinion A formal statement issued by an independent auditor regarding the fairness and accuracy of a company's financial statements.
Audit plan Accounting term: Audit plan.
Audit program Accounting term: Audit program.
Audit risk Accounting term: Audit risk.
Audit specialist Accounting/finance role: Audit specialist.
Audit working papers Accounting term: Audit working papers.
Bad debt expense Accounting term: Bad debt expense.
Balance sheet Accounting term: Balance sheet.
Balanced scorecard Accounting term: Balanced scorecard.
Bank accrual Accounting term: Bank accrual.
Bank adjustment Accounting term: Bank adjustment.
Bank allocation Accounting term: Bank allocation.
Bank analysis Accounting term: Bank analysis.
Bank approval Accounting term: Bank approval.
Bank assessment Accounting term: Bank assessment.
Bank assumption Accounting term: Bank assumption.
Bank calculation Accounting term: Bank calculation.
Bank concept Accounting standard or authoritative guidance: Bank concept.
Bank control Accounting term: Bank control.
Bank deferral Accounting term: Bank deferral.
Bank disclosure Accounting term: Bank disclosure.
Bank estimate Accounting term: Bank estimate.
Bank exception Accounting term: Bank exception.
Bank feed integration Accounting system or module concept: Bank feed integration.
Bank framework Accounting term: Bank framework.
Bank guidance Accounting term: Bank guidance.
Bank measurement Accounting term: Bank measurement.
Bank memo Accounting term: Bank memo.
Bank model Accounting term: Bank model.
Bank policy Accounting term: Bank policy.
Bank principle Accounting term: Bank principle.
Bank procedure Accounting term: Bank procedure.
Bank recognition Accounting term: Bank recognition.
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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