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accrual method

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accrual method

An accounting method in which income is counted when it is earned (whether you receive the money at that time or not) and expenses are counted when incurred (whether you pay the bill at that time or not). It is the opposite of the cash method, in which income is counted when money is received and expenses are counted when the bills are paid.Most businesses use the accrual method because it allows income,and the expenses associated with generating that income, to be accounted for in the same period. (Many small businesses use the cash method because it's easier.)



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