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