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Accounting > Accrual Basis Of Accounting
The following information is about Accrual Basis Of Accounting.
Accrual Basis Of Accounting Defined
is wherein revenue and expenses are recorded in the period in which they are earned or incurred regardless of whether cash is received or disbursed in that period. This is the accounting basis that generally is required to be used in order to conform to generally accepted accounting principles (GAAP) in preparing financial statements for external users.
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