اساس الاستحقاق في المحاسبة


السجلات المحاسبية Accounting records are تبقي علي kept on the accrual basis, except in the case of very small businesses.
To accrue means to collect or accumulate.
This means that revenue is recognized when earned, regardless of when cash is actually collected and expense is matched to the revenue, regardless of when cash is paid out. Most revenue is earned when goods or services are delivered.


At this time, title to the goods or services is transferred and a الالتزام القانوني legal obligation للسداد to pay for such goods or services is created.
Some revenue, such as الايراد التاجيري rental income, is recognized on a time basis, and is earned when the specified period of time has passed.


The accrual concept يتطلب demands that expenses be kept in step with revenue, so that each month sees only that month’s expenses applied against the revenue for that month.
The necessary matching is brought about through a type of journal entry.
In this chapter, we shall discuss these adjusting entries, and also the closing entries through which the adjusted balances are ultimately transferred to balance sheet accounts at the end of the fiscal year.




Adjusting Entries Covering Recorded Data