ACCRUAL is the recognition of revenue when earned or expenses when incurred regardless of when cash is received or disbursed.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). accrual. Retrieved September 28, 2026, from http://smartdefine.org/accrual/definitions/1147055 |
| Chicago | Barry Goldsmith. 2010. "accrual" http://smartdefine.org/accrual/definitions/1147055 (accessed September 28, 2026). |
| Harvard | Barry Goldsmith 2010, accrual, Smart Define, viewed 28 September, 2026, <http://smartdefine.org/accrual/definitions/1147055>. |
| MLA | Barry Goldsmith. "accrual" 21 October 2010. Web. 28 September 2026. <http://smartdefine.org/accrual/definitions/1147055> |