accrual accounting

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15:00 Jan 5, 2010

English to Bosnian translations [PRO]
Bus/Financial - Accounting
Additional field(s): Business/Commerce (general), Economics, Finance (general)

English term or phrase: accrual accounting

Definition from InfoUSA - U.S. Department of State:
A system of accounting in which revenues are recorded when earned and outlays are recorded when goods are received or services performed, even though the actual receipt of revenues and payment for goods or services may occur, in whole or in part, at a different time.

Example sentence(s):

Accrual accounting is considered to be the standard accounting practice for most companies, with the exception of very small operations. Investopedia ULC
Accrual accounting matches revenues with expenses for a particular period and this is the basis of the matching principle. Accrual accounting demands that expenses be matched with the revenue that was generated from those expenses. Money Instructor
Like cash-basis accounting, accrual accounting has its drawbacks. It does a good job of matching revenues and expenses, but it does a poor job of tracking cash. Wiley Publishing, Inc.

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Summary of translations provided

Obračunsko računovodstvo

Haris Kadric

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Obračunsko računovodstvo

Definition from SAP Best Practices:
Obračunsko računovodstvo (accrual accounting) omogućuje vam da vodite svoja dugovanja i potraživanja različito od potrebnog periodičnog dodjeljivanja troškova i prihoda. U Obračunskom računovodstvu prihodi se knjiže u trenutku kad su zarađeni, a ne kad se izvrši uplata; isto tako troškovi se knjiže prema utrošku materijala ili usluga, ne u trenutku kad nastane obveza.

Example sentence(s):

Obračunsko računovodstvo u budžetiranju je veoma u trendu, ako je to dozvoljena reč u budžetskim krugovima. I dizajnirano je, kao što znate, da pruži bolje, jasnije informacije o onome što se događa u javnom sektoru. Ipak, veoma je kompleksno. I moglo bi biti zloupotrebljeno iz brojnih razloga zbog ove kompleksnosti, jer vi mora da donesete puno odluka, presuda o tome šta i kada je nešto aktiva, kada je nešto pasiva, kada je kontinuirana pasiva. - Jan Hokesvort, administrator u Odseku za
For example, when a company sells a TV to a customer who uses a credit card, cash and accrual methods will view the event differently. The revenue generated by the sale of the TV will only be recognized by the cash method when the money is received by the company. If the TV is purchased on credit, this revenue might not be recognized until next month or next year. - Investopedia

Haris Kadric
Bosnia and Herzegovina
Local time: 03:30
Native speaker of:

Bosnian,

Serbo-Croat

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