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متابعة

What is the difference between an accrual and a deferral? Explain briefly.

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تم إضافة السؤال من قبل Liezel Mejia , Accounting Supervisor , Universal Robina Corporation
تاريخ النشر: 2015/11/03
Alanood Almingash
من قبل Alanood Almingash , Treasury Accountant , Saudi Arabian Amiantit Co

Accrual ; is the payable amount due before receipt 

Deferral : postponed amount 

hesbon makani
من قبل hesbon makani , Credit Controller

accrual are bills recognized and expenses  in the books of accounts that financial month or year. deferral is not accounted for in that period and moved to the next

                     

Michael Lagunday
من قبل Michael Lagunday , Accounts Assistant , Invest Group Overseas LLC

Accrual is incurring the expenses and earning the revenue without paying or receiving cash.

Deferral is paying or receiving cash in advance without incurring the expenses or earning the revenue.

Mubeen Ansari
من قبل Mubeen Ansari , General Manager Accounts and Administration , Balochistan Engineering Works Limited

An accrual is either an expense or revenue that has not been paid or collected but recognized or recorded as related to the reporting period.

A deferral delays the recognition of either an expense or revenue that has been paid or collected.

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