tahakkuk temelli muhasebe

Турецкий язык - Английский Язык

Определение tahakkuk temelli muhasebe в Турецкий язык Английский Язык словарь

(Ticaret) accrual accounting

Recognizing revenues and expenditures as they occur, rather than when actual payment is received or made (as in the cash accounting method)

Accrual basis of accounting is based upon generally accepted accounting principles It recognizes income when it is earned and not when it is received and recognizes expenses when the are owed and not when they are paid Accrual basis of accounting includes accounts receivable, accounts payable, and inventory

A method of bookkeeping in which income and expenses are allocated to periods to which they apply, regardless of when actually received or paid For example, when an invoice is rendered, its value is added to income immediately, even though it has not been paid (Also see CASH ACCOUNTING)

Found under basis of accounting

A method of reporting income when earned and expense when incurred -- as opposed to reporting income when received and expenses when paid (which would be "cash basis accounting") See also: cash basis accounting

A basis of accounting in which revenues are recognized in the period in which they are earned and become measurable, and expenses are recognized in the period incurred instead of when cash is actually received or spent For example, in accrual accounting, revenue that was earned between April 1 and June 30, but for which payment was not received until July 10, is recorded as being received on June 30 rather than July 10

a method of bookkeeping in which income and expenses are allocated to periods to which they apply, regardless of when they are actually received or paid For example, when an invoice is rendered, its value is added to income immediately, even though it has not been paid

The method of recognizing income when it is earned rather than when the related cash is received and paid

System of accounting where items are brought to account and included in the financial statements as they are earned or incurred, rather than as they are received or paid

The accounting approach by which revenues, expenses, assets and liabilities are recognised at the time they arise or are incurred, rather than as cash is received or disbursed

The most common form of accounting which recognizes income and expenses when actually incurred, as opposed to cash accounting that recognizes income and expenses when paid for

The process of recording an expense when it occurs, rather than when it is paid

Recognition in financial accounts of the implications of transactions (or decisions giving rise to transactions) when they occur irrespective of when cash is paid or received

Recording income as accounts receivable when earned and recording debts as accounts payable when they are incurred Also called accrual basis accounting

A basis of accounting in which revenues are recognized in the period in              which they are earned and become measurable, and expenses are recognized in the period incurred instead of when cash is actually received or spent For example, in accrual accounting, revenue that was earned between April 1 and June 30, but for which payment was not received until July 10, is recorded as being received on June 30 rather than July 10   San Benito County uses the accrual basis of accounting

An accounting method which treats as income (for tax purposes in any tax year) revenues to which the taxpayer has become entitled because all events necessary to determine the amount of, and right to, that income has occurred in that year, even though the taxpayer has not actually received those revenues Expenses must be similarly treated, as expenses for tax purposes in the tax year in which all events have occurred fixing the amount and liability for those expenses, even though not actually paid Taxpayers cannot simply choose from year to year whether they will use the accrual or cash-basis method Topic areas: Fundraising and Financial Sustainability

is the basis in which revenues are assigned to the accounting period in which earned regardless of whether or not received in cash and expenses incurred in earning the revenues are deducted from the revenues regardless of whether or not cash has been disbursed in their payment

An accounting method you use to recognize revenue when you create invoices

Accrual accounting systems recognize transactions or events at the time economic value is created, transformed, exchanged, transferred, or extinguished, and all economic flows (not just cash) are recorded

Financial transactions are recognised when the liability or obligation is created In accrual accounting the expense is recognised when the goods are received Compare with cash accounting below

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