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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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Canadian Leases assumption
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Accounting term: Canadian Leases assumption.
Related
Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Loan worksheet
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Accounting term: Canadian Loan worksheet.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Overhead guidance
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Internal control concept: Canadian Overhead guidance.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Payable policy
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Accounting term: Canadian Payable policy.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Payable schedule
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Financial ratio/metric: Canadian Payable schedule.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Payable worksheet
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Accounting term: Canadian Payable worksheet.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Payroll guidance
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Accounting term: Canadian Payroll guidance.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Payroll reconciliation
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Internal control concept: Canadian Payroll reconciliation.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Payroll schedule
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Accounting term: Canadian Payroll schedule.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Provision disclosure
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Financial ratio/metric: Canadian Provision disclosure.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Receipts presentation
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Accounting term: Canadian Receipts presentation.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Restricted Cash schedule
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Internal control concept: Canadian Restricted Cash schedule.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Segment sign-off
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Accounting term: Canadian Segment sign-off.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Share-Based Payment procedure
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Accounting term: Canadian Share-Based Payment procedure.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Standard Cost allocation
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Accounting term: Canadian Standard Cost allocation.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Canadian Transfer Price workpaper
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Accounting term: Canadian Transfer Price workpaper.
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Canadian Budget variance Canadian Cash Equivalents control Canadian Close deferral Canadian Close worksheet Canadian Derivative assessment
Capacity utilization
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Accounting term: Capacity utilization.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Capital Expenditure
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Acronym: CAPEX
Funds used by a company to acquire, upgrade, and maintain physical assets with a useful life beyond the current accounting period.
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Capital assumption Capital budget Capital constraint Capital gains tax Capital premium
Capital Expenditure
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Acronym: CapEx
Funds used by a company to acquire, upgrade, and maintain physical assets such as property, plants, buildings, technology, or equipment.
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Capital assumption Capital budget Capital constraint Capital gains tax Capital premium
Capital assumption
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Accounting term: Capital assumption.
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Capital Expenditure Capital Expenditure Capital budget Capital constraint Capital gains tax
Capital budget
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Accounting term: Capital budget.
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Capital Expenditure Capital Expenditure Capital assumption Capital constraint Capital gains tax
Capital constraint
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Accounting term: Capital constraint.
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Capital Expenditure Capital Expenditure Capital assumption Capital budget Capital gains tax
Capital gains tax
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Accounting term: Capital gains tax.
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Capital Expenditure Capital Expenditure Capital assumption Capital budget Capital constraint
Capital premium
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Accounting term: Capital premium.
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Capital Expenditure Capital Expenditure Capital assumption Capital budget Capital constraint
Capitalization
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Acronym: N/A
The process of recording an expenditure as an asset on the balance sheet rather than immediately expensing it on the income statement.
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Capitalization (of Costs) Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Capitalization (of Costs)
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Acronym: N/A
Recording an expenditure as an asset on the balance sheet rather than an expense on the income statement.
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Capitalization Capitalization of Costs Absorption costing Accrual Accrual Basis Accounting
Capitalization of Costs
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The process of recording an expenditure as an asset on the balance sheet, rather than an immediate expense, due to its expected future economic benefits.
Related
Capitalization (of Costs) Capital Expenditure Capital Expenditure Capital assumption Capital budget
Cash Flow caption
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Accounting term: Cash Flow caption.
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Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation Cash accrual
Cash Flow classification
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Accounting term: Cash Flow classification.
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Cash Flow caption Cash Flow disclosure Cash Flow line item Cash Flow presentation Cash accrual
Cash Flow disclosure
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Accounting term: Cash Flow disclosure.
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Cash Flow caption Cash Flow classification Cash Flow line item Cash Flow presentation Cash accrual
Cash Flow line item
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Accounting term: Cash Flow line item.
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow presentation Cash accrual
Cash Flow presentation
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Accounting term: Cash Flow presentation.
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash accrual
Cash accrual
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Accounting term: Cash accrual.
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash adjustment
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Accounting term: Cash adjustment.
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash allocation
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Accounting term: Cash allocation.
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash analysis
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Accounting term: Cash analysis.
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash approval
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Accounting term: Cash approval.
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash assessment
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Accounting term: Cash assessment.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash assumption
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Accounting term: Cash assumption.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash basis
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Accounting term: Cash basis.
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash calculation
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Accounting term: Cash calculation.
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash concept
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Accounting standard or authoritative guidance: Cash concept.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash control
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Accounting term: Cash control.
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash conversion cycle (CCC)
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Financial ratio/metric: Cash conversion cycle (CCC).
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash deferral
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Accounting term: Cash deferral.
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash disclosure
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Accounting term: Cash disclosure.
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash estimate
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Accounting term: Cash estimate.
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Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash exception
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Accounting term: Cash exception.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
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Commonly Confused / Near-Variant Terms
Computed from current result set
Absorption costing VS Absorption costing
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Accrual VS Accrual
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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
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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
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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
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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
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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