عنوان فارسی مقاله: حسابداری تعهدی
عنوان انگلیسی مقاله:
فهرست مطالب
Accrual Accounting
The accounting process
Key Terms
Accounting Period and Profit Determination
The Matching Principle
Accrual Accounting
WHY IS ACCRUAL ACCOUNTING SO IMPORTANT??
Is this a big tough and safe truck?
Is this big scary crocodile invincible?
Balance Day Adjustments
Balance Day Adjustments
Accruals-
What is the journal entry?
بخشی از مقاله
Question: Briefly explain the meanings of, and the relationship between, the accounting period assumption and the matching principle.
The accounting period assumption assumes that the life of a business is divided into arbitrary time periods. This is done in accounting because although an absolutely accurate determination of profits can be made only after the liquidation of a business, many parties interested in the financial results of an organisation, e.g. owners, creditors or the ATO, cannot wait until liquidation occurs. They wish to know how the business is progressing on a more regular periodic basis.
Thus, accountants aim to calculate a profit figure for each accounting period that is as accurate as possible (and to determine a financial position that is as accurate as possible at the end of that accounting period).
Profit is obtained by applying what is known as the matching principle, i.e. matching revenue for the period with the expenses incurred in earning that revenue (Profit = Revenue – Expenses).
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کلمات کلیدی:
Accrual Accounting - Investopediawww.investopedia.com/terms/a/accrualaccounting.aspAccrual accounting is an accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur.What is the accrual basis of accounting? | AccountingCoachhttps://www.accountingcoach.com/blog/acrrual-basis-accountingUnder the accrual basis of accounting, expenses are matched with the related revenues and/or are reported when the expense occurs, not when the cash is paid. The result of accrual accounting is an income statement that better measures the profitability of a company during a specific time period.What are accruals? | AccountingCoachhttps://www.accountingcoach.com/blog/what-are-accrualsAccruals are adjustments for 1) revenues that have been earned but are not yet recorded in the accounts, and 2) expenses that have been incurred but are not ...Accrual Accounting - Entrepreneurhttps://www.entrepreneur.com/encyclopedia/accrual-accountingAccounting method that records revenues and expenses when they are incurred, regardless of when cash is exchanged. The term "accrual" refers to any ...Accrual - Wikipediahttps://en.wikipedia.org/wiki/AccrualJump to Accruals in accounting - The proceeds are also an accrued income (asset) on the balance sheet for the delivery fiscal year, but not for the ...Accrual Basis Accounting - AccountingInfo.comaccountinginfo.com/study/accrual-101.htmAccrual Basis Accounting. Under the accrual basis accounting, revenues and expenses are recognized as follows: Revenue recognition: Revenue is recognized ...
