Examlex
Past-oriented performance appraisal approaches can include all the following except
Deferral
Accounting method to postpone the recognition of revenues or expenses until a future accounting period.
Journal Entry
A record in the accounting ledger that represents a transaction and its effect on various accounts, used for tracking and organizing financial data.
Accrual
Accrual is an accounting method that records revenues and expenses when they are earned or incurred, regardless of when the cash transaction actually takes place.
Adjusting Journal Entry
An accounting entry made in the general ledger at the end of an accounting period to record any unrecognized income or expenses for the period.
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