concept of accrual

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• 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 — accrued charge; = accrued expense; = accrued liability An estimate in the accounts of a business of a liability that is not supported by an invoice or a request for payment at the time the accounts are prepared. An accrual is a current liability… …   Accounting dictionary

• accrual — accrued charge; accrued expense; accrued liability An estimate in the accounts of a business of a liability that is not supported by an invoice or a request for payment at the time the accounts are prepared. An accrual is a current liability on… …   Big dictionary of business and management

• 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 —   An accounting concept. It is a gradual increase by addition over a period of time and is a way of recognising that an expense (or revenue) and the related liability (or asset) can increase over time and not as signalled by an explicit cash… …   International financial encyclopaedia

• matching concept — An essential principle of accrual accounting in which revenue and expenditure are not allocated to accounting periods on the basis of cash received or paid, but matched within one particular period so that the profit for the period can be… …   Accounting dictionary

• Fee accrual —   An accounting concept. It is a gradual increase by addition over a period of time and is a way of recognising that an expense (or revenue) and the related liability (or asset) can increase over time and not as signalled by an explicit cash… …   International financial encyclopaedia

• Accrue — The ability for something to accumulate over time. In finance, accrue is most commonly used when referring to interest, income and expenses of an individual or business. Interest in your savings account accrues so that over time the total amount… …   Investment dictionary

• accounting profit — The amount of profit calculated by using generally accepted accounting principles instead of tax rules. At its simplest the profit is the revenue for an accounting period less the expenses incurred, using the concept of accrual accounting. There… …   Accounting dictionary

• Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia