Accounting Terms: U

Accounting Terms: U

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Accounting Terms: U

Unadjusted Basis

Unadjusted Trial Balance

Unamortized Bond Discount

Unamortized Bond Premium

Unappropriated Retained Earnings

Unaudited Financial Statements

Unavoidable Cost

Unclassified Balance Sheet

Uncleared Check

Uncollected Funds

Uncollectible Accounts Expense

Unconsolidated Subsidiary

Uncontrollable Cost

Undeposited Checks

Under Absorption

Under Accrual

Underapplied Overhead


Understated Ending Inventory

Understanding an Entity: Accounting Policies

Understanding an Entity: Cloud Computing

Understanding an Entity: ERP System

Understanding an Entity: Financing Plans

Understanding an Entity: Governance Structure

Understanding an Entity: Hosting Arrangements

Understanding an Entity: Investment Plans

Understanding an Entity: IT Applications

Understanding an Entity: Objectives and Strategies

Understanding an Entity: Operational Factors

Understanding an Entity: Ownership Structure

Understanding an Entity: Significant Business Processes

Understanding an Entity: Significant Data Flows

Understanding an Entity: Walkthrough of Processes



Underwriting Fees

Undiscounted Future Cash Flows

Undistributed Profits

Undivided Interest

Unearned Premium Revenue

Unearned Revenue


Unencumbered Balance

Unexpired Cost

Unfavorable Variance


Uninsurable Risk

Unissued Stock

Unit Contribution Margin

Unit Cost

Unit-Level Activity

Unit of Measure Concept

Unit of Production Method

Unit of Revenue Method

Unit Price

Unit Product Cost


Units of Production Depreciation

Unlimited Liability

Unobservable Inputs

Unpaid Principal Balance

Unpresented Check

Unprofitable Products Analysis

Unqualified Opinion

Unrealized Gain

Unrealized Holding Gain

Unrealized Holding Loss

Unrealized Loss

Unrecorded Revenue

Unrestricted Contribution

Unrestricted Net Assets

Unsecured Bond

Unsecured Claim

Unsecured Creditor

Unsystematic Risk

Upstream Merger

Usage Variance

Use Tax

Useful Life

Users of Financial Information

Users of Financial Statements

Utilities Expense

Utilities Payable

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