FHNW - Financial Accounting - Glossary Chapter 03 + 04
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Accounting basis in which companies record transactions that change a company’s financial statements in the periods in which the events occur. (p. 102).
Adjusting entries for either accrued revenues or accrued expenses. (p. 105).
Expenses incurred but not yet paid in cash or recorded. (p. 114).
Revenues for services performed but not yet received in cash or recorded. (p. 113).
Adjusted trial balance
A list of accounts and their balances after the company has made all adjustments. (p. 121).
Entries made at the end of an accounting period to ensure that companies follow the revenue and expense recognition principles. (p. 104).
The difference between the cost of a depreciable asset and its related accumulated depreciation. (p. 109).
An accounting period that extends from January 1 to December 31. (p. 102).
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