accrual system


accrual system

Англо-русский экономический словарь.

Смотреть что такое "accrual system" в других словарях:

  • Accrual — is derived from the verb , which describes the gathering or clustering of things together over time, as atoms, or it describes a general increase in number, as in interest. It also holds specific meanings in the contexts of accounting and payroll …   Wikipedia

  • accrual accounting — A system of accounting in which revenue is recognized when it is earned and expenses are recognized as they are incurred. The accruals concept is a basic accounting concept used in the preparation of the profit and loss account and balance sheet… …   Accounting dictionary

  • accrual accounting — A system of accounting in which revenue is recognized when it is earned and expenses are recognized as they are incurred. Accrual accounting is a basic accounting concept used in the preparation of the profit and loss account and balance sheet of …   Big dictionary of business and management

  • accrual basis — noun a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made • Ant: ↑cash basis • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting * * * noun …   Useful english dictionary

  • Accrual Accounting Convention — An accounting system that tries to match the recognition of revenues earned with the expenses incurred in generating those revenues. It ignores the timing of the cash flows associated with revenues and expenses. Bloomberg Financial Dictionary …   Financial and business terms

  • Comparison of cash and accrual methods of accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Modified Accrual Accounting — An accounting method commonly used by government agencies that combines accrual basis accounting with cash basis accounting. Modified accrual accounting recognizes revenues when they become available and measurable and, with a few exceptions,… …   Investment dictionary

  • accounting system — noun a bookkeeper s chronological list of related debits and credits of a business; forms part of a ledger of accounts • Syn: ↑accounting, ↑method of accounting • Derivationally related forms: ↑account (for: ↑accounting) …   Useful english dictionary

  • Matrimonial regime — Matrimonial regimes, or marital property systems, are systems of property ownership between spouses providing for the creation or absence of a marital estate, and if created, what properties are included in that estate, how and by whom it is… …   Wikipedia

  • Goa University — offers both graduate and post graduate studies and research programmes. It is currently (September 2006) accredited to the NAAC (National Assessment and Accreditation Council) in India with a rating of four stars. It is located on the Taleigao… …   Wikipedia

  • Value added tax — Taxation An aspect of fiscal policy …   Wikipedia

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