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1 accruals entries
Englisch-Deutsch Fachwörterbuch der Wirtschaft > accruals entries
См. также в других словарях:
adjusting entries — Entries made at a balance sheet date under an accrual accounting system to ensure that the income and expenditure of the business concerned are included in the correct period. Examples of adjustments include those made for depreciation,… … Accounting dictionary
adjusting entries — Entries made at a balance sheet date under an accrual accounting system to ensure that the income and expenditure of the business concerned are included in the correct period. Examples of adjustments include those made for depreciation, payments… … Big dictionary of business and management
Adjusting entries — In accounting/accountancy, 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… … Wikipedia
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
Accountancy — [http://dictionary.reference.com/browse/accountancy , dictionary.com] or accounting is the measurement, statement, or provision of assurance about financial information primarily used by lenders, managers, investors, tax authorities and other… … Wikipedia
extended trial balance — A trial balance that gives a vertical listing of all the ledger account balances with three additional columns for adjustments, accruals, and prepayments, and a final two columns (each containing a debit and a credit side) that show the entries… … Accounting dictionary
extended trial balance — A trial balance that gives a vertical listing of all the ledger account balances with three additional columns for adjustments, accruals, and payments in advance, and a final two columns (each containing a debit and a credit side) that show the… … Big dictionary of business and management