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:

Trial Balance showing balances in the General Ledger of the Balance Sheet accounts section after...

Subject:

the transfer of entries from a journal to a ledger

Subject:

Trial Balance prepared before making adjustments.

Subject:

internal control measure applied by preventing undesired events from taking place.

Subject:

(also called direct cost, direct expense or prime expense) expense linked directly to the...

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