Timing differences in recognizing revenues and expenses

29 08 2008

Timing differences in recognizing revenues and expenses

 

There are potential timing differences in recognizing revenues and expenses between accrual basis and cash basis accounting.

Four types of timing differences

    a.  Accrued Revenue: Revenue is recognized before cash is received.
    b.  Accrued Expense: Expense is recognized before cash is paid.
    c.  Deferred Revenue: Revenue is recognized after cash is received.
    d.  Deferred Expense: Expense is recognized after cash is paid.

 

Terjemahan-nya:

Perbedaan waktu pengakuan pendapatan dan beban antara dasar akrual dan dasar kas

 

Empat tipe perbedaan waktu:

1.           Pendapatan Akrual : Pendapatan diakui sebelum kas diterima.

2.           Beban Akrual : Beban diakui sebelum kas dibayarkan.

3.           Pendapatan Ditunda : Pendapatan diakui setelah kas diterima.

4.           Beban Ditunda: Beban diakui setelah kas dibayarkan.


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