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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.
Category: General · Register:
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· Difficulty: intermediate
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Term Definition
Cash flow hedge Accounting term: Cash flow hedge.
Cash flow statement Accounting term: Cash flow statement.
Cash framework Accounting term: Cash framework.
Cash guidance Accounting term: Cash guidance.
Cash measurement Accounting standard or authoritative guidance: Cash measurement.
Cash memo Accounting term: Cash memo.
Cash model Accounting term: Cash model.
Cash policy Accounting term: Cash policy.
Cash principle Accounting term: Cash principle.
Cash procedure Accounting term: Cash procedure.
Cash recognition Accounting standard or authoritative guidance: Cash recognition.
Cash reconciliation Accounting term: Cash reconciliation.
Cash review Accounting term: Cash review.
Cash rollforward Accounting term: Cash rollforward.
Cash schedule Accounting term: Cash schedule.
Cash testing Accounting term: Cash testing.
Cash treatment Accounting standard or authoritative guidance: Cash treatment.
Cash understatement Accounting term: Cash understatement.
Cash variance Accounting term: Cash variance.
Cash workpaper Accounting term: Cash workpaper.
Cash worksheet Accounting term: Cash worksheet.
Change management control Internal control concept: Change management control.
Channel stuffing Accounting term: Channel stuffing.
Chart of accounts Accounting system or module concept: Chart of accounts.
Chief financial officer (CFO) Accounting/finance role: Chief financial officer (CFO).
Close batch Accounting system or module concept: Close batch.
Close integration Accounting system or module concept: Close integration.
Close interface Accounting system or module concept: Close interface.
Close mapping Accounting system or module concept: Close mapping.
Close module Accounting system or module concept: Close module.
Close process Accounting system or module concept: Close process.
Close rule Accounting system or module concept: Close rule.
Close template Accounting system or module concept: Close template.
Closing entry Accounting term: Closing entry.
Common share Accounting term: Common share.
Comparability Accounting term: Comparability.
Comparative financial statements Accounting term: Comparative financial statements.
Completed contract method Accounting term: Completed contract method.
Compliance testing Accounting term: Compliance testing.
Component Depreciation (N/A) Depreciating major components of an asset separately over their individual useful lives.
Conceptual Framework (IFRS) Accounting standard or authoritative guidance: Conceptual Framework (IFRS).
Conservatism Principle (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.
Consistency Accounting term: Consistency.
Consolidated financial statements Accounting term: Consolidated financial statements.
Consolidated financial statements (CFS) Financial statements of a parent and its subsidiaries presented as those of a single economic entity.
Consolidated financial statements (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.
Consolidated financial statements (CFS) Financial statements that present the financial position, performance, and cash flows of a parent company and its subsidiaries as a single economic entity.
Consolidated financial statements (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.
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Commonly Confused / Near-Variant Terms
Computed from current result set
Absorption costing VS Absorption costing
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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
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
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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
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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