TERMIUM Plus®

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ACCRUED REVENUE ACCOUNT [1 record]

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Alphabetical list of terms

Record 1 1992-04-27

English

Subject field(s)
  • Government Accounting
CONT

The revenue is recorded in the departmental accounts when the "cash" has been received along with any expenditure amount to account for early payment discounts offered by the department. The accrued revenue accounts are reconciled regularly with the outstanding accounts receivable as are the actual revenue accounts with the cash receipts.

OBS

See the Revenue Management Module in the Financial Management Systems (FMS) Handbook.

French

Domaine(s)
  • Comptabilité publique

Spanish

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