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