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Accrued liabilities are liabilities that reflect expenses that have not yet been paid or logged under accounts payable during an accounting period. Learn about the types, examples, and accounting entries of accrued liabilities with this Wikipedia article.
Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. Learn about the origin, methods, and steps of bookkeeping, as well as the related professions and terms.
Double-entry bookkeeping is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account, based on the principle of debit and credit.
Learn the meaning and history of debits and credits in double-entry bookkeeping, and how they are used to record changes in value from business transactions. Find out the rules and examples of debits and credits for different types of accounts.
A journal entry is the act of recording transactions in an accounting journal that shows debits and credits. Learn about the types of accounts, the golden rules of accounting, and how to record journal entries in accounting software.
In accounting, 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 making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting. They are ...
The liability accrued during the period equals the expense, and is accumulated in a liability under SAR plan account. That is to say that the journal entry to recognize a positive compensation expense related to SARs consists of a debit to compensation expense and a credit to liability under SAR plan. After the vesting period
Accrual is the adding together of interest or different investments over a period of time, or the recognition of revenue or expense before cash is received or paid. Learn about accrued revenue, accrued expense, accrual basis accounting, accrual in payroll and other uses of the term.
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