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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Consolidation

General ·
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· intermediate

Accounting term: Consolidation.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation

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· intermediate

Acronym: N/A

The process of combining the financial statements of a parent company and its subsidiaries into a single set of financial statements.

Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting

Consolidation accrual

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Accounting term: Consolidation accrual.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation adjustment

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Accounting term: Consolidation adjustment.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation allocation

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Accounting term: Consolidation allocation.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation analysis

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· advanced

Accounting term: Consolidation analysis.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation approval

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Accounting term: Consolidation approval.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation assessment

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Accounting term: Consolidation assessment.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation assumption

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Accounting term: Consolidation assumption.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation calculation

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· advanced

Accounting term: Consolidation calculation.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation concept

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Accounting standard or authoritative guidance: Consolidation concept.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation control

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Accounting term: Consolidation control.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation deferral

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Accounting term: Consolidation deferral.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation disclosure

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Accounting term: Consolidation disclosure.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation estimate

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Accounting term: Consolidation estimate.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation exception

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Accounting term: Consolidation exception.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation framework

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Accounting term: Consolidation framework.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation guidance

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Accounting term: Consolidation guidance.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation measurement

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Accounting term: Consolidation measurement.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation memo

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Accounting term: Consolidation memo.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation model

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· advanced

Accounting term: Consolidation model.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation policy

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· advanced

Accounting term: Consolidation policy.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation principle

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· advanced

Accounting term: Consolidation principle.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation procedure

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· advanced

Accounting term: Consolidation procedure.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation recognition

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· advanced

Accounting term: Consolidation recognition.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation reconciliation

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Accounting term: Consolidation reconciliation.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation review

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· advanced

Accounting term: Consolidation review.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation rollforward

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· advanced

Accounting term: Consolidation rollforward.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation schedule

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Accounting term: Consolidation schedule.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation testing

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Accounting term: Consolidation testing.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation treatment

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Accounting standard or authoritative guidance: Consolidation treatment.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation variance

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· advanced

Accounting term: Consolidation variance.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation workpaper

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Accounting term: Consolidation workpaper.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Consolidation worksheet

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Accounting term: Consolidation worksheet.

Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements Consolidated financial statements

Contingent asset

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Accounting term: Contingent asset.

Contingent liability Contingent liability AICPA ASC (Accounting Standards Codification) ASC 326

Contingent liability

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· advanced

Accounting term: Contingent liability.

Contingent asset AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606

Contingent liability

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· advanced

Acronym: N/A

A potential obligation that may arise depending on the outcome of a future event.

Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting

Contra Account

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· intermediate

Acronym: N/A

An account that reduces the balance of another associated primary account.

Contract Asset/Liability Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting

Contract Asset/Liability

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· advanced

Acronym: N/A

Arises under ASC 606/IFRS 15 when there's a timing difference between satisfying a performance obligation and the customer's payment.

Contra Account Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting

Contract asset

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· intermediate

Accounting term: Contract asset.

Contra Account Contract Asset/Liability Contract liability Contribution margin Control (accounting)

Contract liability

General ·
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· advanced

Accounting term: Contract liability.

Contra Account Contract Asset/Liability Contract asset Contribution margin Control (accounting)

Contribution margin

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Accounting term: Contribution margin.

Contra Account Contract Asset/Liability Contract asset Contract liability Control (accounting)

Control (accounting)

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Accounting term: Control (accounting).

Contra Account Contract Asset/Liability Contract asset Contract liability Contribution margin

Control activity

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Internal control concept: Control activity.

Contra Account Contract Asset/Liability Contract asset Contract liability Contribution margin

Control deficiency

General ·
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Accounting term: Control deficiency.

Contra Account Contract Asset/Liability Contract asset Contract liability Contribution margin

Control environment

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Internal control concept: Control environment.

Contra Account Contract Asset/Liability Contract asset Contract liability Contribution margin

Control risk

General ·
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· intermediate

Accounting term: Control risk.

Contra Account Contract Asset/Liability Contract asset Contract liability Contribution margin

Controller

General ·
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Accounting/finance role: Controller.

Contra Account Contract Asset/Liability Contract asset Contract liability Contribution margin

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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

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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

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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

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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

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Accrual Basis Accounting VS Accrual Basis Accounting

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