period to date for ex - can be same as YTD if period = 1 year
quarter to date for ex - 1st qtr of calender year - Jan,Feb,Mar, All financial items (revenue+expenses) Jan-Feb is QTD Feb
year to date for ex - if fiscal year Jan-Dec - all financial items (revenue + expenses) from Jan-Aug is YTD Aug
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Yes they are Period to date, Quarter to date and Year to Date but you read them like the following when working inside Oracle E-suite (accounting software) for example.
PTD means amounts entered in a specific month (month mentioned for each line of PTD) until last post to GL so PTD of a month can change until month is closed. A month in this case is the period.
YTD is the amounts entered in the year of that PTD until that PTD, I mean beside each PTD you see YTD that show how much entered until that month, so with next month YTD accumulate to include more months, the amounts increase or decrease according to each new monthly PTD.
QTD is the same as YTD but for quarter.
Example:
PTD YTD
MAR-10 10 30
APR-10 15 45
MAY-10 -10 35
First PTD is what entered for the period MAR-10 now note YTD 30, it’s what was entered on 2010 ! until MAR-10 (including MAR of course & FEB & JAN).
In this case of use you won't find PTD = YTD unless you are talking about an account that gets closed each end of year and only in JAN you will see them at same amount so for example by the end of Jan-11, the stationary expense PTD is 100K and YTD will also be 100K.
Good luck
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