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Third variables that may affect the relation between alcohol use and sexual risk behavior are:
Accrued Expenses
Accrued expenses are liabilities recognized on the books before they have been billed or paid.
Adjusting Entries
Entries made at the end of an accounting period to update the accounts for items that are not recorded during the regular accounting period.
Accrued Revenues
Revenue that has been earned but not yet received in cash or recorded, representing assets on the balance sheet.
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Accounts that are reported on the balance sheet and reflect the company's assets, liabilities, and equity at a point in time.
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