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  4. Terms Beginning With A
  5. Accruals Accounting

Accruals Accounting

Definition of 'Accruals Accounting'

Any expenses or income that have not been invoiced or paid when accounts are being drawn up are still included in the accounting figures.

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Related Terms

AccrualsAccounting Standards BoardARORASBCCACreative AccountingCurrent Cost AccountingGAAPGenerally Accepted Accounting PrinciplesAccountingAccounting PeriodAccounting Rate of ReturnAccounting Reference DateAccrualAccumulated DividendActual Settlement Date Accounting (ASDA)Back OfficeBreak-Even AnalysisInflation AccountingMarket to Book Ratio

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