Explore accounting terms related to financial statements and reporting.
Use the search function to find a CMA glossary term:
Browse financial statements and reporting glossary terms:
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Acquisition Method
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Additional Paid-in Capital
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Additions
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Administrative Expense
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Accounts Receivable
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Accounts Receivable Process
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Accretion Expense
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Accrued Expenses
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Accrued Liability
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Accrued Vacation
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Accumulated Depreciation
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Accumulated Other Comprehensive Income (AOCI)
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Account Analysis Format
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Accounting Alternative
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Accounting Profit
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Accounting Research Bulletins (ARB)
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Accounting Standards
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Accounts Payable
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Accounts Payable Process
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Bond Issuance Costs
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Assigned Fund Balance
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Available-for-Sale Debt Securities
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Available-for-Sale Securities
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Bad Debts
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Bank Reconciliation
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Bank Transfer Schedule
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Basket Purchase
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BFP
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Allowance for Uncollectible Accounts
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Allowance Method (Balance Sheet Method)
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Amortizable Bond Discount / Premium
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Amortization
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Applicable Financial Reporting Framework
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Appropriated Retained Earnings
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Appropriations
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Asset Group
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Aging Schedule
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Capitalize
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Carrying Value
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Carve-out Method
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Cash
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Cash Equivalents
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Cash Flow Hedge
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Cash From Financing Activities
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Cash From Investing Activities
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Budget Surplus
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Calendar Year
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Capital Asset
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Capital Grants and Contributions
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Capital Lease
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Capital Projects Fund
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Capitalization of Interest Period
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Bond Premium
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Bonds Payable
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Book Value
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Budget Deficit
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Computer Software Development Costs
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Concentration of Credit Risk
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Conditional Promise
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Consolidation
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Classification and Understandability
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Committed Fund Balance
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Common Size Financial Statements
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Communication Plan
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Compensated Absences
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Component Unit
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Composite Depreciation
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Comprehensive Allocation
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Cash Receipts Process
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Cash-Generating Unit
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Change in Accounting Entity
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Change Request
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Changeover Methods
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Chart of Accounts
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Debt Service Fund
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Declining-Balance Method
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Deferral
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Cost Method
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Cost Method (of Treasury Stock Accounting)
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Cost of Goods Sold (COGS)
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Credibility
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Credit Memo / Credit Memorandum
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Cross-Foot
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Dealer
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Debt Securities
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Constant Gross Profit Method
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Construction Period Interest
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Consumer Goods
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Contingent Shares
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Continuous Budget
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Contributions With Donor Restrictions
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Contributions Without Donor Restrictions
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Controller
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Depreciation
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Direct Financing Lease
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Direct Method
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Disbursement
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Discount
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Discount on Bonds Payable
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Discounted Notes Receivable
