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2. Adjusting entries - Wikipedia

   en.wikipedia.org/wiki/Adjusting_entries

   In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting .

3. Matching principle - Wikipedia

   en.wikipedia.org/wiki/Matching_principle

   Accrued expenses are liabilities with uncertain timing or amount, but the uncertainty is not significant enough to classify them as a provision. An example is an obligation to pay for goods or services received, where cash is to be paid out in a later accounting period. The amount is deducted from accrued expenses when it is paid.

4. Earnings before interest, taxes, depreciation and amortization

   en.wikipedia.org/wiki/Earnings_before_interest...

   A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset ...

5. Accrued interest - Wikipedia

   en.wikipedia.org/wiki/Accrued_interest

   In finance, accrued interest is the interest on a bond or loan that has accumulated since the principal investment, or since the previous coupon payment if there has been one already. For a type of obligation such as a bond , interest is calculated and paid at set intervals (for instance annually or semi-annually).

6. Accrual - Wikipedia

   en.wikipedia.org/wiki/Accrual

   In accounting and finance, an accrual is an asset or liability that represents revenue or expenses that are receivable or payable but which have not yet been paid.. In accrual accounting, the term accrued revenue refers to income that is recognized at the time a company delivers a service or good, even though the company has not yet been paid.

7. How is interest income taxed? - AOL

   www.aol.com/finance/interest-income-taxed...

   And if you’re a high-income earner who receives interest, you may also be subject to an additional tax, the net investment income tax, which is a 3.8% tax on interest, dividends, capital gains ...