
أساس الاستحقاق النقدي مقابل المحاسبةAccrual vs. Cash Basis Accounting
Accrual vs. Cash Basis Accounting
Business entities often record revenue in one period, but it is often not received until a later period. The same goes for expenses. Business entities often record expenses in one period, but they are not paid until a later period. This is referred to as accrual accounting. The need to match revenues and expenses is an important accounting principle in maintaining accurate and truthful accounting records.
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