accrual
I. noun Date: 1880 1. the action or process of accruing 2. something that accrues or has accrued II. adjective Date: 1917 relating to or being a method of accounting that recognizes income when earned and expenses when incurred regardless of when cash is received or disbursed — compare cash

New Collegiate Dictionary. 2001.

Look at other dictionaries:

  • Accrual — is derived from the verb , which describes the gathering or clustering of things together over time, as atoms, or it describes a general increase in number, as in interest. It also holds specific meanings in the contexts of accounting and payroll …   Wikipedia

  • accrual — ac‧cru‧al [əˈkruːəl] noun [countable] an increase in an amount of money, usually over a period of time: • The airline is asking employees to allow a one year freeze on pension accruals. • the accrual of $21 million in interest * * * accrual UK US …   Financial and business terms

  • accrual — ac·cru·al /ə krü əl/ n 1: the action or process of accruing claim must be brought within two years of the date of accrual 2 a: something that accrues; esp: an amount of money that periodically accumulates for a specific purpose (as payment of… …   Law dictionary

  • Accrual — Ac*cru al ([a^]k*kr[udd] al), n. Accrument. [R.] [1913 Webster] …   The Collaborative International Dictionary of English

  • accrual — (n.) 1782, from ACCRUE (Cf. accrue) + AL (Cf. al) (2) …   Etymology dictionary

  • accrual — [n] growth accumulation, amassing, amassment, buildup, increase; concepts 432,780 …   New thesaurus

  • accrual — [ə kro͞o′məntə kro͞o′əl] n. 1. the act or process of accruing 2. the amount that accrues: Also accruement [ə kro͞o′mənt] …   English World dictionary

  • accrual — [[t]əkru͟ːəl[/t]] accruals N COUNT: usu sing, oft N n In finance, the accrual of something such as interest or investments is the adding together of interest or different investments over a period of time. [TECHNICAL] ...the accrual of funds used …   English dictionary

  • accrual — accrued charge; = accrued expense; = accrued liability An estimate in the accounts of a business of a liability that is not supported by an invoice or a request for payment at the time the accounts are prepared. An accrual is a current liability… …   Accounting dictionary

  • accrual — accrued charge; accrued expense; accrued liability An estimate in the accounts of a business of a liability that is not supported by an invoice or a request for payment at the time the accounts are prepared. An accrual is a current liability on… …   Big dictionary of business and management

  • accrual — /ə kru:əl/ noun 1. the act of noting financial transactions when they take place, and not when payment is made 2. a gradual increase by addition ♦ accrual of interest the automatic addition of interest to capital …   Dictionary of banking and finance

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