A term used in budgeting and accounting to designate the operations of the present fiscal year in contrast to past or future periods. (See also “Fiscal Year.”) .

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Definition: Accounting method that records revenues and expenses when they are incurred, regardless of when cash is exchanged. The term "accrual" refers to .

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Goodwill is an accounting concept meaning the value of an entity over and above the value of its assets. The term was originally used in accounting to express .

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ACCOUNTING TERMS. Accounting reform. Accounting reform is change to accounting rules that goes beyond the enforcement of standard accounting practices .

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Cash Accounting: This term describes an accounting method whereby only invoices and bills which have been paid are accounted for. However, for most types .

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Online accounting dictionary with illustrated guide to accounting terms, accounting definitions, and links to each accounting term.

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(See OTHER COMPREHENSIVE BASIS OF ACCOUNTING.) Cash Equivalents - Short-term (generally less than three months), highly liquid INVESTMENTS that .

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