Glossary

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Looking for a quick definition?

We’ve got loads of key subject terms in our subject glossaries. There are three ways of finding what you are looking for:

  • First click on the letters of the alphabet to browse for terms.
  • Select a subject from the drop-down menu above to filter the terms by Subject.
  • Or lastly, type the term you are looking for into the search box.

EXAMPLES

Here are some examples of the kinds of definitions you’ll find on this page.

Subject:

recording the monetary value of the financial transactions of a business in an orderly way,...

Subject:

internal control measure applied by making sure that accounting data is kept properly in order...

Subject:

the five main stages of the accounting process: source → documents → ledger (T-accounts) → Trial...

Subject:

the state of a business in terms of assets, liabilities and owner's equity.

Subject:

(also called book year, financial year or financial period) specific period used for calculating...

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