TERMIUM Plus®

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ACCRUAL ENTRY [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1979-07-27

English

Subject field(s)
  • Financial Accounting
OBS

Through accrual entries, the accounts can be adjusted to input transactions that would otherwise not have been reported through the normal cash accounting system.

French

Domaine(s)
  • Comptabilité générale
OBS

Dans les sources en langue originale (FCCOM, 1975, p. 36, CHTEC, 1967, v.1, p. 253), cette notion s'exprime par le terme générique "écriture de régularisation".

Spanish

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