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In HIV infections, the CD4+ T cell count decreases.
Accrual Basis of Accounting
An accounting method where income and expenses are recorded when they are earned or incurred, regardless of when the cash transactions occur.
Cash Basis
An accounting method where revenue is recorded when cash is received, and expenses are recorded when cash is paid out.
Adjusting Entries
Journal entries made at the end of an accounting period to update account balances for accruals and deferrals that are not recorded through regular transactions.
Accruals
Accruals are accounting adjustments for revenues and expenses that have been earned or incurred but not yet recorded in accounts due to the timing of cash flows.
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