EditingTests

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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Cash flow hedge
General ·
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Accounting term: Cash flow hedge.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash flow statement
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Accounting term: Cash flow statement.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash framework
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Accounting term: Cash framework.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash guidance
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Accounting term: Cash guidance.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash measurement
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Accounting standard or authoritative guidance: Cash measurement.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash memo
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Accounting term: Cash memo.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash model
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Accounting term: Cash model.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash policy
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Accounting term: Cash policy.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash principle
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Accounting term: Cash principle.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash procedure
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Accounting term: Cash procedure.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash recognition
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Accounting standard or authoritative guidance: Cash recognition.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash reconciliation
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Accounting term: Cash reconciliation.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash review
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Accounting term: Cash review.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash rollforward
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Accounting term: Cash rollforward.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash schedule
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Accounting term: Cash schedule.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash testing
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Accounting term: Cash testing.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash treatment
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Accounting standard or authoritative guidance: Cash treatment.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash understatement
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Accounting term: Cash understatement.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash variance
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Accounting term: Cash variance.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash workpaper
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Accounting term: Cash workpaper.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Cash worksheet
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Accounting term: Cash worksheet.
Related
Cash Flow caption Cash Flow classification Cash Flow disclosure Cash Flow line item Cash Flow presentation
Change management control
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Internal control concept: Change management control.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Channel stuffing
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Accounting term: Channel stuffing.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Chart of accounts
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Accounting system or module concept: Chart of accounts.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Chief financial officer (CFO)
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Accounting/finance role: Chief financial officer (CFO).
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Close batch
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Accounting system or module concept: Close batch.
Related
Close integration Close interface Close mapping Close module Close process
Close integration
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Accounting system or module concept: Close integration.
Related
Close batch Close interface Close mapping Close module Close process
Close interface
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Accounting system or module concept: Close interface.
Related
Close batch Close integration Close mapping Close module Close process
Close mapping
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Accounting system or module concept: Close mapping.
Related
Close batch Close integration Close interface Close module Close process
Close module
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Accounting system or module concept: Close module.
Related
Close batch Close integration Close interface Close mapping Close process
Close process
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Accounting system or module concept: Close process.
Related
Close batch Close integration Close interface Close mapping Close module
Close rule
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Accounting system or module concept: Close rule.
Related
Close batch Close integration Close interface Close mapping Close module
Close template
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Accounting system or module concept: Close template.
Related
Close batch Close integration Close interface Close mapping Close module
Closing entry
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Accounting term: Closing entry.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Common share
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Accounting term: Common share.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Comparability
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Accounting term: Comparability.
Related
Comparative financial statements AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Comparative financial statements
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Accounting term: Comparative financial statements.
Related
Comparability AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Completed contract method
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Accounting term: Completed contract method.
Related
Compliance testing AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Compliance testing
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Accounting term: Compliance testing.
Related
Completed contract method AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606
Component Depreciation
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Acronym: N/A
Depreciating major components of an asset separately over their individual useful lives.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Conceptual Framework (IFRS)
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Accounting standard or authoritative guidance: Conceptual Framework (IFRS).
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Conservatism Principle
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Acronym: N/A
A principle that states when in doubt, accountants should choose the accounting method that results in lower assets and revenues and higher liabilities and expenses.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Consistency
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Accounting term: Consistency.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Consolidated financial statements
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Accounting term: Consolidated financial statements.
Related
Consolidation Consolidation Consolidation accrual Consolidation adjustment Consolidation allocation
Consolidated financial statements
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Acronym: CFS
Financial statements of a parent and its subsidiaries presented as those of a single economic entity.
Related
Consolidation Consolidation Consolidation accrual Consolidation adjustment Consolidation allocation
Consolidated financial statements
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Acronym: CFS
Financial statements that present the financial position and results of operations for a parent company and its subsidiaries as if they were a single economic entity.
Related
Consolidation Consolidation Consolidation accrual Consolidation adjustment Consolidation allocation
Consolidated financial statements
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Acronym: CFS
Financial statements that present the financial position, performance, and cash flows of a parent company and its subsidiaries as a single economic entity.
Related
Consolidation Consolidation Consolidation accrual Consolidation adjustment Consolidation allocation
Consolidated financial statements
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Acronym: CFS
Financial statements that present the financial position and results of operations for a parent company and its subsidiaries as if they were a single economic entity.
Related
Consolidation Consolidation Consolidation accrual Consolidation adjustment Consolidation allocation
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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
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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
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General