Explore accounting terms related to financial statements and reporting.
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Browse financial statements and reporting glossary terms:
Single-Step Income Statement
Small Stock Dividend
Scope of Change
Segment
Segment Information
Segment Reporting
Service Disruptions
Shareholders’ Equity
Short-Term Obligation
Simple Capital Structure
Reporting Currency
Required Supplementary Information
Research and Development Cost / Expenses
Restricted Cash
Restricted Fund Balance
Sales Budget
Sales Journal
Salvage Value
Reportable Segment
Reporting Accountant
Straight-Line Method
Subcategories
Subsequent Events
Subsidiary
Subsidiary Ledger (Subledger)
Supplementary Information
Temporal Method
Statement of Financial Accounting Standard (SFAS)
Statement of Financial Position (Balance Sheet)
Statements on Standards for Accounting and Review Services (SSARS)
Stock Appreciation Right
Stock Dividends
Stockholders (Owners) Equity
Straight-Line Depreciation Method
Software
Special Purpose
Spreadsheet
Statement of Cash Flow
Statement of Changes in Shareholders’ Equity
Statement of Earnings (Income Statement)
Valuation
Valuation and Allocation
Unguaranteed Residual Value
Unrealized Gain or Loss
Unrealized Gains and Losses
Unrestricted Cash
Unrestricted Current Funds (unrestricted operating or general)
Unrestricted Net Position (governmental)
Useful Life
Translation Adjustments
Translation Exposure
Treasury Stock Method
Trial Balance
Troubled Debt Restructuring
Unamortized Discount (Premium)
Unconditional Promise
Underwater Endowment Fund
Trading Debt Securities
Trading Securities
Translation
Voluntary Health and Welfare Organizations
Voluntary Non-exchange Transactions
Waterfall Model
Weighted Average Number of Common Shares Outstanding
Weighted Average of Accumulated Expenditures
Variable Interest Entity
Vendor Invoice
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