Explore the Accounting Glossary
Understand every accounting term with simple, clear explanations. Your journey to mastering accounting starts here.
Browse Accounting Terms A–Z
Find clear explanations of every accounting term, from Assets to Working Capital.
- Brokerage Fee
- Brother-Sister Group
- Budget
- Budgetary Accounts
- Budgetary Entry
- Budgetary Slack
- Budgetary Variance
- Budgeted Balance Sheet
- Budgeted Income Statement
- Built-in Gain or Loss
- Bull Market
- Business Combinations
- Business Cycle
- Business Meal Expense
- Business Plan
- Business Risk
- Bustout
- By-Product
- Call Option
- Call Premium
- Call Price
- Callable Bonds
- Callable Preferred Stock
- Canceled Check
- Capital
- Capital Account
- Capital Asset
- Capital Budgeting
- Capital Expenditure (CapEx)
- Capital Flight
- Capital Gain
- Capital Gain Dividends
- Capital-Gain Property
- Capital-Intensity Ratio
- Capital Lease
- Capital Loss
- Capital Market
- Capital Projects Fund
- Capital Rationing
- Capital Structure
- Capitalize
- Capitalize Earnings
- Capital-Asset Pricing Model (CAPM)
- Carried Interest
- Carryback Loss
- Carryforward Loss
- Chief Accounting Officer (CAO)
Learn Key Terms Faster
Master the most essential accounting terms that every student and professional should know.
Assets
Resources owned by a business that have economic value and can provide future benefits.
Read More →Liabilities
Obligations or debts that a company owes to external parties, such as loans or payables.
Read More →Equity
The owner’s residual interest in the assets of a business after deducting liabilities.
Read More →Why Learn Accounting Terms?
Understanding accounting vocabulary is the first step toward mastering the language of business. Here’s why it matters.
Build a Strong Foundation
Accounting terms are the building blocks of financial literacy. Knowing them helps you grasp key concepts easily.
Boost Career Readiness
Professionals who understand accounting terminology communicate better and make smarter financial decisions.
Learn Faster and Smarter
With clear understanding of each term, you’ll master journal entries, ledgers, and statements much faster.
Start Learning Today
Don’t just memorize accounting terms — apply them. Dive into quizzes, explore real problems, and strengthen your understanding step by step.