بالعربية: قيد التسوية
BasicsIntermediate
An entry made at period end to bring balances into line with the accrual basis before statements are prepared.
Language: English · اقرأ الشرح الكامل بالعربي مع الأمثلة
Related terms
Accrual basisRecording income and expenses in the period they occur, regardless of cash timing.
DepreciationSpreading the cost of a fixed asset, less residual value, over its useful life.
Accrued and prepaid expensesAccrued expenses are incurred but unpaid; prepaid expenses are paid for a future period.
