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Behavioral measures are generally preferred over self-report measures of the dependent variable.
Accrual Accounting
Accounting method that records revenues and expenses when they are incurred, regardless of when cash is exchanged.
Cash Basis Accounting
An accounting method recording transactions when cash is received or paid, irrespective of when revenues or expenses were incurred.
Adjusting Entries
End-of-period accounting insertions to correctly allocate revenues and costs to the specific timeframe in which they occurred.
Prepaid Expenses
Prepaid Expenses are future expenses that have been paid in advance and are recorded as assets on a balance sheet until they are realized as an expense.
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