When.com Web Search

  1. Ads

    related to: accrual entry for expenses example

Search results

  1. Results From The WOW.Com Content Network
  2. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    A third classification of adjusting entry occurs where the exact amount of an expense cannot easily be determined. The depreciation of fixed assets, for example, is an expense which has to be estimated. The entry for bad debt expense can also be classified as an estimate.

  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. 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.

  5. Basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Basis_of_accounting

    The modified cash basis of accounting, combines elements of both accrual and cash basis accounting. Some forms of the modified cash basis record income when it is earned but deductions when expenses are paid out. In other words, the recording of income is on an accrual basis, while the recording of expenses is on the cash basis.

  6. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    It is a cornerstone of accrual accounting together with the matching principle. Together, they determine the accounting period in which revenues and expenses are recognized. [1] In contrast, the cash accounting recognizes revenues when cash is received, no matter when goods or services are sold.

  7. Accounting standard - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standard

    Accrual basis is one of the fundamental accounting assumptions and if it is followed by the company while preparing the Financial statements then no further disclosure is required. Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures ...