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  2. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    Accrued revenues are revenues that have been recognized (that is, services have been performed or goods have been delivered), but their cash payment have not yet been recorded or received. When the revenue is recognized, it is recorded as a receivable. Accrued expenses have not yet been paid for, so they are recorded in a payable account.

  3. Matching principle - Wikipedia

    en.wikipedia.org/wiki/Matching_principle

    Accrued expenses share characteristics with deferred income (or deferred revenue), except that deferred income involves cash received from a counterpart, while accrued expenses involve obligations to be settled later. Deferred expenses (or prepaid expenses or prepayments) are assets, such as cash paid out for goods or services to be received in ...

  4. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

  5. 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.

  6. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    Accrued revenue is an asset that represents income earned by a deliverer when goods or services are delivered, even though payment has not yet been received. When payment is eventually received, the accrued revenue account is adjusted or removed, and the cash account is increased.

  7. How do certificates of deposit work? Understanding CDs ... - AOL

    www.aol.com/finance/how-do-cds-work-220139365.html

    CD terms can range from three months to 10 years, after which you're paid back the money you deposited plus accrued interest compounded over the life of your term. You typically can’t withdraw ...

  8. Accrued liabilities - Wikipedia

    en.wikipedia.org/wiki/Accrued_liabilities

    Accrued liabilities are liabilities that reflect expenses that have not yet been paid or logged under accounts payable during an accounting period; in other words, a company's obligation to pay for goods and services that have been provided for which invoices have not yet been received. [1]

  9. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Expenses are recognized not when the work is performed, or when a product is produced, but when the work or the product actually makes its contribution to revenue. Only if no connection with revenue can be established may cost be charged as expenses to the current period (e.g., office salaries and other administrative expenses).