0 Definitions of accrual accounting on the Web:

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•Two primary accounting methods, cash and accrual basis, are used to calculate taxable income for U.S. federal income taxes. ...
en.wikipedia.org/wiki/Accrual_accounting

•An accounting system that recognizes income when it is earned and expenses when they are incurred, rather than when they are received or paid.
www.agmrc.org/business_development/getting_prepared/valueadded_agriculture/glossaries_of_terms/farm_analysis_terms.cfm

•Recognition of economic events and other financial transactions involving revenue, expenses, assets, liabilities and equity as they occur and ...
www.communities.qld.gov.au/department/publications/budget/2007/documents/mps-2007-08-glossary.doc

•An accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions ...
investors.divx.com/glossary.cfm

•A system of accounting in which revenues are recorded when earned and outlays are recorded when goods are received or services performed, even though the actual receipt of revenues and payment for goods or services may occur, in whole or in part, at a different time. Compare with cash accounting.
usinfo.org/enus/economy/finance/glossary.html

•Revenues and expenses are recorded as they are earned or incurred, regardless of whether cash has been received or disbursed. For example, sales on credit would be recognised as revenue, even though the debt may not be settled for some time.
www.rba.gov.au/Glossary/text_only.asp

•Revenues and expenses are reflected in the accounts in the period in which they are earned or expensed and not necessarily when cash receipts or disbursements occur (cash accounting). Accrual accounting is used to compile the balance of payments.
www.statcan.gc.ca/nea-cen/gloss/bp-eng.htm

•The process of recording an expense when it occurs, rather than when it is paid.
www.erc-assoc.org/manual/bp_ch6_attach6_4.htm

•Recognizing revenues and expenditures as they occur, rather than when actual payment is received or made (as in the cash accounting method).
www.bridgefieldgroup.com/bridgefieldgroup/glos1.htm

•a method of bookkeeping in which income and expenses are allocated to periods to which they apply, regardless of when they are actually received or paid. For example, when an invoice is rendered, its value is added to income immediately, even though it has not been paid.
cfdccariboo.com/glossary.htm

•The governing principles for financial statements filed with the Securities and Exchange Commission. A goal of accrual accounting is to match current sales with current expenses and future sales with future expenses. ...
www.thestreet.com/p/rmoney/earningspower/10037675.html

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