Application of accrual accounting in Iran municipalities
Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is...
Main Authors: | , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Growing Science
2015-03-01
|
Series: | Management Science Letters |
Subjects: | |
Online Access: | http://www.growingscience.com/msl/msl_2015_13.pdf |