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Accrual basis accounting
Accrual basis accounting records the financial effects of transactions and other events and circumstances that have cash consequences in the periods in which those transactions, events and circumstances occur, regardless of the timing of related cash flows.
A further explanation of this topic is contained in cash basis accounting on another page.
Related Finance and Investing Topics
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The Original Article used for this page is available for download under the terms of the GNU Free Documentation License.
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