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Accrual Entries

German Translation

Abgrenzung

Category

Accounting with SAP R/3

Short Description

The assignment of an organization's receipts and expenditure to particular periods, for purposes of calculating the net income for a given period.
A distinction is made between:
Accruals
An accrual any expenditure before the closing key date which represents an expense for any period after this date.
Deferrals
Deferred income is any receipts before the closing key date which represent revenue for any period after this date.
[vgl. www.sapinfo.net/glossary (14.11.2001), URL]