accrual

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accrual

A term of art referring to the number of patients in a study or clinical trial.
References in periodicals archive ?
Figures reflect (1) enacted accrual accounting for health care benefits for over-65 military retirees beginning in FY2003; (2) proposed accrual accounting for health care benefits for under-65 military retirees beginning in FY2004; and (3) proposed accrual accounting for all civilian retirement pension and health benefits beginning in FY2003.
By that time, accrual accounting concepts were entrenched.
Ha2: The classification accuracy of cash flow information, in the form of financial ratio models, to predict bankruptcy is greater than the classification accuracy of accrual accounting information, in the form of financial ratio models.
government using accrual accounting and other generally accepted accounting principles.
However, it does not suggest that accrual accounting principles should be dropped in favor of cash-based accounting.
Accrual accounting: The first month's journal entry would be: 1/31/year 1 Rent expense 2,000 Cash 2,000 To record the January year 1 rent payment under the short-term lease.
''Accrual accounting improves the quality of general purpose reporting by public sector entities, leading to better informed assessments of the resource allocation decisions made by governments, thereby helping in the increase of transparency and accountability,'' Ndunyu said.
It's called "accrual accounting," and it offers a different perspective on state finances.
'The application of zero-based budgeting and the migration towards accrual accounting from cash accounting by 2021 as announced in the 2019 Budget, are also part of the government's wider institutional reform agenda, that will further raise the level of accountability and transparency in the government,' Lim said.
In my opinion, the biggest and most overlooked change is the ability to switch from the accrual accounting method to the cash basis for tax reporting.
Public sector accrual accounting practices--as PFM best practices--assist in the provision of richer information with a single set of accounting procedures for the decision-making process (see Alt, Lassen, & Skilling, 2002; Chan & Zhang, 2013; Diamond, 2002; Guthrie, 1998).
The Law mentioned that the adoption of an accrual accounting system should cover a period of five years starting from 2003 until 2008.