FT MarketWatch
Simply type in the name of the company whos symbol you wish to lookup and submit.
Search Investors Edge:    

Accrual basis accounting

The most commonly used 

Accounting

 method, which reports income when earned and expenses when incurred, as opposed to cash 

Basis

 accounting, which reports income when received and expenses when 

Paid

. Under the accrual method, companies do have some 

Discretion

 as to when income and expenses are recognized, but there are rules governing the recognition. In addition, companies are required to make prudent estimates against revenues that are recorded but may not be received, called a bad 

Debt

 expense.



Related Terms: 15

Account

,

Accounting

,

Basis

,

Cash

,

Cash basis

,

Call

,

Debt

,

Discretion

,

Expense

,

Inc.

,

PPO

,

Paid

,

Recognize

,

Record

,

Repo


Other Related Pages:

Category: Accounting


Starting With: A


Semi Related Terms: 507  CLICK HERE TO VIEW

10-Q

,

10-K

,

30-day wash rule

,

Account

,

Accounting

,

Accounting equation

,

Account statement

,

Accrual basis accounting

,

Accrued expense

,

Adjusted balance method

,

Adjusted basis

,

Average accounting return

,

Account aggregation

,

Account balance

,

Active account

,

Alternate account

,

Asset management account

,

Average daily balance method

,

Accrual bond

,

Accrual of discount

,

After-tax basis

,

At par

,

Account executive

,

All or any part

,

At best

,

At call

,

All-risks coverage

,

At risk

,

Add-on service

,

Action to quiet title

,

As is

,

Assignment to creditors

,

Attorney in fact

,

A shares

,

Assets under management

,

At the money

,

Annuity factor method

,

Across the board

,

Additional paid-in capital

,

Ad valorem

,

Amount recognized

,

Against the box

,

At the bell

,

At the close

,

At the figure

,

At the full

,

At the market

,

At the opening order

,

Automated Pricing and Reporting System

,

Away from the market

,

Below the line

,

Bid-to-cover ratio

,

Bureau of Public Debt

,

Brought over the wall

,

Buying on margin

,

Buy on close

,

Buy on opening

,

Buy the book

,

Basis point

,

Basis

,

Basis trading

,

Buying basis

,

Break-even analysis

,

Breaking the syndicate

,

By the book

,

Business finance companies

,

B shares

,

Buy and write

,

Bad title

,

Before-tax income

,

Break-even tax rate

,

Beat the gun

,

Cash

,

Cash asset ratio

,

Cash basis

,

Cash budget

,

Cash control

,

Cash conversion cycle

,

Cash cycle

,

Cash earnings

,

Cash equivalence

,

Cash journal

,

Cash ratio

,

Common-size statement

,

Contra account

,

Cost Accounting

,

Current debt

,

Cash reserves

,

Central assets account

,

Checking account

,

Current income

,

Custodial account

,

Call

,

Call date

,

Called away

,

Called bond

,

Call price

,

Call protection

,

Call risk

,

Cash equivalents

,

Committee on Uniform Securities Identification Procedures

,

Common stock equivalent

,

Convertible debt

,

Call money rate

,

Cash account

,

Customer protection rule

,

Cash dividend

,

Capitalization of income

,

Capital account

,

Current account

,

Cash and carry trade

,

Cash commodity

,

Cash market

,

Cash price

,

Cash settlement

,

Chasing the market

,

Cheapest to deliver

,

Cost basis

,

Cash surrender value

,

Cash value

,

Cash value life insurance policy

,

Cash withdrawal

,

Capital gains distribution

,

Common-law voting

,

Cancellation of debt

,

Cash advance

,

Cash collateral

,

Cash credit

,

Cash-out refinancing

,

Consumer debt

,

Cost of debt capital

,

C shares

,

Call option

,

Call ratio backspread

,

Call swaption

,

Close to the money

,

Covered call

,

Cash Against Documents

,

Cloud on title

,

Cash-balance plan

,

Cash or Deferred Arrangement

,

Cash sale

,

Class A Shares

,

Class B Shares

,

Capital gains tax

,

Child and dependent care credit

,

Cup and handle

,

Cash buying

,

Cash delivery

,

Close a position

,

Cornering the market

,

Curbs in

,

Debt service coverage

,

Declining balance method

,

Deferred revenue

,

Discretionary expense

,

Double-declining balance depreciation method

,

Deposit in transit

,

Drawing account

,

Debt

,

Debt capital

,

Debt-equity swap

,

Debt financing

,

Debt limit

,

Debt market

,

Debt shelf

,

Discretionary account

,

Do Not Reduce

,

Date of record

,

Dividend in arrears

,

Desk (the)

,

Discounted Cash Flow Analysis

,

De-escalation clause

,

De facto

,

Discretion

,

Doing business as

,

Debt consolidation

,

Debtor in possession

,

Debtor-in-possession financing

,

Debt retirement

,

Debt service

,

Due-on-sale clause

,

Deep in the money

,

Deep out of the money

,

Department of Housing and Urban Development

,

Deferred account

,

Dogs of the Dow

,

Disposable income

,

Earnings report

,

Effective debt

,

Expense

,

Escrowed to maturity

,

Ex-legal

,

Either-or order

,

Earned surplus

,

E-mini

,

Exchange against actuals

,

Exchange versus cash

,

Ex-pit transaction

,

Ex-all

,

Ex-warrants

,

Earned benefit

,

Employee Retirement Income Security Act of 1974

,

Ex-rights

,

Ex-rights date

,

Earned income tax credit

,

Even lot

,

Even spread

,

Even up

,

Financial Accounting Standards Board

,

First In First Out

,

Form 10-Q

,

Federal Savings and Loan Association

,

Frozen account

,

First call date

,

Fixed income

,

Fixed income equivalent

,

Fixed-income arbitrage

,

Flight to quality

,

Federal Call

,

Fill or kill

,

Front-ending an order

,

Forward P/E

,

Foreign Debt

,

Form 8-K

,

Form S-1

,

Friends and family offering

,

Fair Debt Collection Practices Act

,

Full faith and credit

,

Funded debt

,

Free and clear

,

Flexible spending account

,

Federal ID Number

,

Generally Accepted Accounting Principles

,

Gross income

,

Gross revenue

,

General account

,

G-7

,

General Accounting Office

,

General Agreement on Tariffs and Trade

,

Gross National Debt

,

G-8

,

Growth and income fund

,

Gather in the stops

,

Hit the bid

,

House account

,

House call

,

Health Insurance Portability and Accountability Act

,

Holder in due course

,

Home equity debt

,

Head and shoulders

,

Hammering the market

,

Held at the opening

,

Holding the market

,

Income statement

,

Inflation accounting

,

Inactive account

,

Insured account

,

Income bond

,

Industrial revenue bond

,

In escrow

,

In-house

,

Income coverage

,

Income stock

,

In line

,

Income distribution

,

Interest expense

,

Inc.

,

In intestacy

,

Interest-only loan

,

In play

,

In-process research and development

,

Income fund

,

Income risk

,

I/O strip

,

Income property

,

Interest-only strip

,

Income replacement ratio

,

In-service withdrawal

,

Income exclusion rule

,

Internal Revenue Code

,

In and out

,

In sympathy

,

In the tank

,

Joint account

,

Jointly and severally

,

Jumping the gun

,

Joint and several liability

,

Junior debt

,

Joint and survivor annuity

,

Last In First Out

,

Lending at a rate

,

Limit-on-close order

,

London International Financial Futures and Options Exchange

,

Long-term debt

,

Loan-to-cost

,

Loan-to-value

,

Lock-in

,

Life expectancy method

,

Leading the market

,

Locked in

,

Long-term gain or loss

,

Level I quotes

,

Modified cash basis

,

Mezzanine debt

,

Municipal revenue bond

,

Maintenance call

,

Make a market

,

Managed account

,

Margin account

,

Margin call

,

Market on close order

,

Mark-to-market

,

May Day

,

Marginal propensity to consume

,

Monetizing debt

,

Most distant month

,

Make whole provision

,

Money at call

,

Mortgage debt

,

Mixed account

,

Most active

,

Net income

,

Net income multiplier

,

Net Operating Income

,

Non-cash expense

,

Nostro account

,

Nine-Bond Rule

,

No limit order

,

No quote

,

National Debt

,

No-Fault

,

No-Action Letter

,

Null and void

,

No-lien affidavit

,

Nonrecourse debt

,

No-load

,

Naked call

,

No-load stock

,

No book

,

Off the books

,

Operating cash flows

,

Over-the-Counter

,

On-floor order

,

On margin

,

Option account

,

Or better

,

Other income

,

Omnibus account

,

One-share one-vote rule

,

On account

,

On-the-spot loan

,

Option income fund

,

Out of the money

,

Old age, survivors, and disability insurance

,

Ordinary income

,

Overlapping debt

,

On-balance volume

,

On close

,

On open

,

On the opening

,

Open repo

,

Overnight repo

,

Petty cash

,

Profit and loss statement

,

Payment-in-kind security

,

Phantom income

,

Preferred debt

,

Premium over bond value

,

Premium over conversion value

,

Price Value of a Basis Point

,

Provisional call feature

,

P&L

,

Provision for income taxes

,

Private debt

,

Productivity report

,

PPO

,

Pour-over will

,

Paid

,

Paid up

,

Past-due balance method

,

Previous balance method

,

Prioritization of debt

,

Premium income

,

Passive income

,

Prudent Expert Act

,

Paid-in capital

,

Paid-in surplus

,

Private Investment in Public Equity

,

Point-and-figure chart

,

Painting the tape

,

Plus tick rule

,

Put/call ratio

,

Quarterly report

,

Recognize

,

Record

,

Reports and Records

,

Return on Capital

,

Return on Invested Capital

,

Return on Total Assets

,

Regulation Q

,

Required reserves

,

Revenue anticipation note

,

Revenue bond

,

Reading the tape

,

Receive against payment

,

Receive versus payment

,

Regulation D

,

Regulation G

,

Regulation T

,

Regulation U

,

Restricted account

,

Rule 10b-6

,

Rule 15c3-1

,

Rule 19c3

,

Rule 405

,

Rule 415

,

Rules of Fair Practice

,

Record date

,

Reduced paid-up insurance

,

Red herring

,

Regulation A

,

Reverse Take-Over

,

Right to Know

,

Regulation Z

,

Roll over

,

Rule of 78

,

Required Minimum Distribution

,

Revenue ruling

,

Return on Capital Employed

,

Repo

,

Reverse repo

,

Rule 13d

,

Selling, General and Administrative Expenses

,

SG&A

,

Savings account

,

Savings and Loan

,

S&L

,

Securities and Exchange Commission

,

Sovereign debt

,

Sell the book

,

Suitability Rules

,

Sweep account

,

Strong basis

,

Second-to-die insurance

,

Separate account

,

Summary annual report

,

Severally but not jointly

,

Sale and leaseback

,

Satisfaction of debt

,

Senior debt

,

Subordinated debt

,

Selling the spread

,

Special use property

,

Self-directed retirement account

,

Selling short against the box

,

Shorting against the box

,

Short sale rule

,

S Corporation

,

Short-term gain or loss

,

Subchapter M

,

Subchapter S Corporation

,

Schedule C

,

Seek a market

,

Short swing rules

,

S&P phenomenon

,

Stop and reverse

,

Times interest earned

,

T-Bill

,

Term to maturity

,

Take a position

,

Trailing P/E

,

Tenancy by the entirety

,

Truth in Lending

,

Tenancy at will

,

Top hat plan

,

The Street

,

Timing the market

,

Taxable income

,

Tax basis

,

Take a bath

,

Term repo

,

U.S. Government Agency Security

,

U.S. Savings Bond

,

U.S. Treasury

,

U.S. Treasury Bill

,

U.S. Treasury Bond

,

U.S. Treasury Note

,

U.S. Treasury Securities

,

Underlying debt

,

Undermargined account

,

Uncovered call

,

Wrap account

,

Widow-and-orphan stock

,

W-2 Form

,

Wash sale rule

,

W formation

,

When, as, and if issued

,

When issued

,

X or XD

,

Year-over-year

,

Year-To-Date

,

Yield to call

,

Yield to maturity

,

Yield to worst

,

Y shares

,

Z shares


Home  Day Trading  Mutual Funds  Bonds  Hedge Funds  Forex  Futures  Options  Retirement Planning  Tag Heuer Watches
SEEHITS.COM HIT COUNTER