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The dependent variables in evaluation research are most commonly:
Adjusting Entries
Journal entries made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.
Accruals
Accounting adjustments for revenues that have been earned or expenses that have been incurred but not yet recorded through daily entries.
Deferrals
Expenses or revenues that have been recorded but not yet realized. This can involve money that has been received or paid but not yet earned or incurred.
Adjusting Entries
Documentation in accounting completed at the end of a financial period to rightly assign incomes and expenses to the appropriate time.
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