TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ACCOUNTING PROCEDURE [2 records]

Record 1 2013-08-22

English

Subject field(s)
  • Financial Accounting
DEF

The methods followed by an organization in applying accounting principles.

Key term(s)
  • accounting procedure
  • accounting method
  • accounting practice

French

Domaine(s)
  • Comptabilité générale
DEF

Modalités d'application systématique des différentes normes comptables.

Key term(s)
  • procédé comptable
  • méthode comptable
  • pratique comptable

Spanish

Campo(s) temático(s)
  • Contabilidad general
Key term(s)
  • método contable
  • procedimiento contable
Save record 1

Record 2 1998-11-24

English

Subject field(s)
  • Financial Accounting
DEF

One or more of the rules or practices governing day-to-day operation of a particular system of accounts.

OBS

"Accounting procedure(s)" is used in both the plural and the singular. It also has a more abstract meaning than the one given above.

Key term(s)
  • accounting procedure

French

Domaine(s)
  • Comptabilité générale
DEF

Ensemble des étapes suivies dans l'exécution matérielle du travail comptable et l'application du processus comptable.

Key term(s)
  • procédure comptable

Spanish

Save record 2

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