| NOUN | possession | accrual basis | a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made |
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| Meaning | A method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made. | |
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| Broader | accounting, accounting system, method of accounting | A bookkeeper's chronological list of related debits and credits of a business |
| Opposite | cash basis | A method of accounting in which each item is entered as payments are received or made |
| Spanish | base acumulativa, base de acumulación | |
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