Examlex
Forgetting due to the serial-position effect can be reduced through the use of
CICA Handbook
The Canadian Institute of Chartered Accountants Handbook, containing the generally accepted accounting principles (GAAP) in Canada.
Expenditure Basis
An accounting method that recognizes expenses when they are paid rather than when they are incurred.
Expense Basis
An accounting method where expenses are recognized and recorded when they are incurred, regardless of when the cash payment is made.
Encumbrance Accounting
An accounting method used mainly by governments that tracks commitments in their budgets, earmarking funds for specific future expenditures.
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