Accrual, Accrual Accounts, Accrual Basis, Accumulated Depreciation

Accrual, Accrual Accounts, Accrual Basis, Accumulated Depreciation :

Accrual : An amount that is periodically accumulated against the account with or without any exchange

Accrual Accounts : The accounts that record the amount that is due or anticipated as accrued liability for rent or taxes

Accrual Basis : An accounting method in which the amount payable and receivable is recorded when it is incurred and when it is actually paid or received an adjusting entry is made in the ledger

Accumulated Depreciation : The total amount that has been charged off to depreciation, which, when deducted from the initial cost of the item being depreciated, represents its book value


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