Examlex
Why is it increasingly difficult to treat malaria?
Accrual Basis
An accounting method where revenue and expenses are recorded when they are earned or incurred, regardless of when the cash transaction happens.
Revenue Recognition
The accounting principle that dictates the specific conditions under which income becomes realized as revenue.
Adjusting Entries
Journal entries made at the end of an accounting period to allocate income and expenditures to the period in which they actually occurred.
Prepayments
Payments made in advance for goods or services, which are recorded as assets on the balance sheet until the corresponding goods or services are received.
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