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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
Bond analysis
Accounting term: Bond analysis.
Category: General · Register:
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· Difficulty: intermediate
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Bank reconciliation
General ·
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· advanced
B
Accounting term: Bank reconciliation.
Related
Bank accrual Bank adjustment Bank allocation Bank analysis Bank approval
Bank review
General ·
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· intermediate
B
Accounting term: Bank review.
Related
Bank accrual Bank adjustment Bank allocation Bank analysis Bank approval
Bank rollforward
General ·
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· advanced
B
Accounting term: Bank rollforward.
Related
Bank accrual Bank adjustment Bank allocation Bank analysis Bank approval
Bank schedule
General ·
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· intermediate
B
Accounting term: Bank schedule.
Related
Bank accrual Bank adjustment Bank allocation Bank analysis Bank approval
Bank testing
General ·
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· intermediate
B
Accounting term: Bank testing.
Related
Bank accrual Bank adjustment Bank allocation Bank analysis Bank approval
Bank treatment
General ·
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· intermediate
B
Accounting term: Bank treatment.
Related
Bank accrual Bank adjustment Bank allocation Bank analysis Bank approval
Bank variance
General ·
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· intermediate
B
Accounting term: Bank variance.
Related
Bank accrual Bank adjustment Bank allocation Bank analysis Bank approval
Bank workpaper
General ·
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· intermediate
B
Accounting term: Bank workpaper.
Related
Bank accrual Bank adjustment Bank allocation Bank analysis Bank approval
Bank worksheet
General ·
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· intermediate
B
Accounting term: Bank worksheet.
Related
Bank accrual Bank adjustment Bank allocation Bank analysis Bank approval
Basic Bond analysis
General ·
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· advanced
B
Accounting term: Basic Bond analysis.
Related
Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification Basic Consolidation framework
Basic Business Combination accrual
General ·
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· advanced
B
Financial ratio/metric: Basic Business Combination accrual.
Related
Basic Bond analysis Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification Basic Consolidation framework
Basic Cash Equivalents documentation
General ·
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· advanced
B
Financial ratio/metric: Basic Cash Equivalents documentation.
Related
Basic Bond analysis Basic Business Combination accrual Basic Close adjustment Basic Close classification Basic Consolidation framework
Basic Close adjustment
General ·
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· advanced
B
Financial ratio/metric: Basic Close adjustment.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close classification Basic Consolidation framework
Basic Close classification
General ·
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· advanced
B
Internal control concept: Basic Close classification.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Consolidation framework
Basic Consolidation framework
General ·
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· advanced
B
Accounting term: Basic Consolidation framework.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Credit Loss binder
General ·
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· advanced
B
Accounting term: Basic Credit Loss binder.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Credit Loss policy
General ·
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· advanced
B
Accounting term: Basic Credit Loss policy.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Deferred Tax framework
General ·
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· advanced
B
Financial ratio/metric: Basic Deferred Tax framework.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Deferred Tax review
General ·
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· advanced
B
Accounting term: Basic Deferred Tax review.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Depreciation assessment
General ·
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· advanced
B
Accounting term: Basic Depreciation assessment.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Disbursements allocation
General ·
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· advanced
B
Accounting term: Basic Disbursements allocation.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Dividend model
General ·
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· advanced
B
Accounting term: Basic Dividend model.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Equity disclosure
General ·
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· advanced
B
Accounting term: Basic Equity disclosure.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Expense worksheet
General ·
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· advanced
B
Accounting term: Basic Expense worksheet.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Foreign Exchange estimate
General ·
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· advanced
B
Financial ratio/metric: Basic Foreign Exchange estimate.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Materiality approval
General ·
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· advanced
B
Accounting term: Basic Materiality approval.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Materiality memo
General ·
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· advanced
B
Accounting term: Basic Materiality memo.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Payable policy
General ·
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· advanced
B
Financial ratio/metric: Basic Payable policy.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Payroll mapping
General ·
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· advanced
B
Financial ratio/metric: Basic Payroll mapping.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Pension testing
General ·
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· advanced
B
Accounting term: Basic Pension testing.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Receivable cutoff
General ·
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· advanced
B
Accounting term: Basic Receivable cutoff.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Restricted Cash control
General ·
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· advanced
B
Financial ratio/metric: Basic Restricted Cash control.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Revenue framework
General ·
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· advanced
B
Accounting term: Basic Revenue framework.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Segment documentation
General ·
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· advanced
B
Financial ratio/metric: Basic Segment documentation.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Share-Based Payment worksheet
General ·
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· advanced
B
Accounting term: Basic Share-Based Payment worksheet.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Subsequent Events documentation
General ·
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· advanced
B
Accounting term: Basic Subsequent Events documentation.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Basic Transfer Price workstream
General ·
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· advanced
B
Internal control concept: Basic Transfer Price workstream.
Related
Basic Bond analysis Basic Business Combination accrual Basic Cash Equivalents documentation Basic Close adjustment Basic Close classification
Big bath
General ·
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· basic
B
Practitioner slang or shorthand used in accounting: Big bath.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Bond
General ·
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· basic
B
Accounting term: Bond.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond accounting
General ·
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· advanced
B
Accounting term: Bond accounting.
Related
Bond accrual Bond adjustment Bond allocation Bond analysis Bond approval
Bond accrual
General ·
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· intermediate
B
Accounting term: Bond accrual.
Related
Bond accounting Bond adjustment Bond allocation Bond analysis Bond approval
Bond adjustment
General ·
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· advanced
B
Accounting term: Bond adjustment.
Related
Bond accounting Bond accrual Bond allocation Bond analysis Bond approval
Bond allocation
General ·
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· advanced
B
Accounting term: Bond allocation.
Related
Bond accounting Bond accrual Bond adjustment Bond analysis Bond approval
Bond analysis
General ·
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· intermediate
B
Accounting term: Bond analysis.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond approval
Bond approval
General ·
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· intermediate
B
Accounting term: Bond approval.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond assessment
General ·
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· advanced
B
Accounting term: Bond assessment.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond assumption
General ·
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· advanced
B
Accounting term: Bond assumption.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
Bond calculation
General ·
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· advanced
B
Accounting term: Bond calculation.
Related
Bond accounting Bond accrual Bond adjustment Bond allocation Bond analysis
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