{"id":70242,"date":"2021-12-03T06:07:40","date_gmt":"2021-12-03T03:07:40","guid":{"rendered":"https:\/\/gibq-eg.com\/?p=70242"},"modified":"2022-01-24T16:36:06","modified_gmt":"2022-01-24T13:36:06","slug":"types-and-purpose-of-adjusting-entries","status":"publish","type":"post","link":"https:\/\/gibq-eg.com\/?p=70242","title":{"rendered":"Types And Purpose Of Adjusting Entries"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">What Are The 3 Depreciation Methods?<\/a><\/li>\n<li><a href=\"#toc-1\">Accounting Principles<\/a><\/li>\n<li><a href=\"#toc-2\">Does The Irs Require Accrual Accounting For Companies?<\/a><\/li>\n<li><a href=\"#toc-3\">Certified Public Accountant Cpa<\/a><\/li>\n<li><a href=\"#toc-4\">Accrued Revenue Journal Entries<\/a><\/li>\n<li><a href=\"#toc-5\">Why Is Accrual Accounting Important?<\/a><\/li>\n<li><a href=\"#toc-6\">Why Is Gaap Important?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='margin-left:auto;margin-right:auto' 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\" width=\"252px%\" alt=\"which of the following accounting elements does the matching principle help to match?\" \/><\/p>\n<p>An accountant will recognize both expenses and revenue and then correlate even though cash flow runs inconsistently. For example, when the users use financial statements and see the cost of goods sold increases, they will note that the sales revenue should be increasing consistently. No matter these expenses are paid to employees this month or not. These expenses are matched to the services the company consumes. The salary expenses are the cost of services the company renders from its staff.<\/p>\n<p><img class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"255px%\" alt=\"which of the following accounting elements does the matching principle help to match?\" \/><\/p>\n<p>Audit The inspection of a business or other organization\u2019s accounting records and procedures. Done by a trained accountant from within the organization or by an outsider for the purpose of verifying the accuracy and completeness of the records. Analyst Person who evaluates and interprets public company financial statements. Accrual Basis Method of accounting that recognizes revenue when earned, rather than when collected. Accountant Individual who measures and reports economic events to help managers, investors, tax authorities and others in making smart financial decisions. CPAs are qualified accountants who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements.<\/p>\n<p>Capital Stock Ownership shares of a corporation authorized by its articles of incorporation. The balance sheet account with the aggregate amount of the par value or stated value of all stock issued by a corporation. Additional Paid in Capital Amounts paid for stock in excess of its par value or stated value. Also, other amounts paid by stockholders and charged to equity accounts other than capital stock.<\/p>\n<p>Book inventory accounting is based on the last physical inventory conducted within a business unit. The count is used as a basis to add purchases and subtract cost of sales in order to calculate the current \u2018ending\u2019 inventory. Financial accountancy is governed by both local and international accounting standards. Generally Accepted Accounting Principles is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements.<\/p>\n<p>This principle requires that you match revenues with the expenses incurred to earn those revenues, and that you report them both at the same time. \u2026 Further, you would record only the portion of the expense attributable to each individual item as it got sold. For example, SPFs can include non-GAAP bases of accounting, a cash basis, modified cash basis, tax basis, regulatory basis and contractual basis of accounting. The choice of accounting framework ultimately resides with the owners of private companies, since they alone assume all of a company\u2019s reporting risk.<\/p>\n<p>\u2026 The cost principle is also known as the historical cost principle and the historical cost concept. For example, GAAP stipulates how to file income statements, what financial periods to include, and how to report cash flow. If there is no clear connection between the expense and the revenue, business owners can use one of two classifications in their ledgers, the systematic and rational allocation or the immediate allocation. The systematic and rational allocation assigns costs over the expense\u2019s useful lifetime. For example, if a garden nursery business bought new hosing to water its stock, it would be unable to match the purchase with a specific sales transaction. However, the owner knows that the system will be in good working condition for about five years and they will not be able to resell it.<\/p>\n<h2 id=\"toc-0\">What Are The 3 Depreciation Methods?<\/h2>\n<p>Fashion companies sell their clothing through their retail outlets. If a customer buys an outfit on November 15 with their credit card, the business processes the credit card at the time of purchase but does not receive the cash payment until December. The company treats the credit card like cash because it is a claim to money.<\/p>\n<ul>\n<li>Fraud The use of one&#8217;s occupation for personal enrichment through the deliberate misuse or misapplication of employing an organization&#8217;s resources or assets.<\/li>\n<li>If this were not the case, expenses would likely be recognized as incurred, which might predate or follow the period in which the related amount of revenue is recognized.<\/li>\n<li>As you plunge head first into accounting, you&#8217;ll come across terms used by accountants, in accounting software and, in fact, throughout our website you may have never encountered.<\/li>\n<li>These procedures involve questions concerning the company and its business, products, competitive position, recent financial and other developments, and prospects.<\/li>\n<li>Learn accounting fundamentals and how to read financial statements with CFI\u2019s free online accounting classes.<\/li>\n<li>However, about one third of private companies choose to comply with these standards to provide transparency.<\/li>\n<\/ul>\n<p>The expense recognition principle states that expenses should be recognized in the same period as the revenues to which they relate. If this were not the case, expenses would likely be recognized as incurred, which might predate or follow the period in which the related amount of revenue is recognized. Financial statements normally provide information about a company&#8217;s past performance. However, pending lawsuits, incomplete transactions, or other conditions may have imminent and significant effects on the company&#8217;s financial status. The full disclosure principle requires that financial statements include disclosure of such information. Footnotes supplement financial statements to convey this information and to describe the policies the company uses to record and report business transactions.<\/p>\n<h2 id=\"toc-1\">Accounting Principles<\/h2>\n<p>Periodicity is an assumption under which accountants adjust their entries. This assumption posits that there are discrete intervals in accounting, such as months, quarters and years. These intervals, or periods, are pivotal in determining the income of a company for a specified time period. Without these intervals, there would be no way to gauge a company\u2019s financial progress, much less to perceive trends. The IRS allows years to be either calendar (January 1 &#8211; December 31) or fiscal when filing taxes.<\/p>\n<ul>\n<li>A CPA with the CFE designation is a certified public accountant who specializes in fraud examination.<\/li>\n<li>Not all accountants agree on this calculation of goodwill, however, because the data is not always present.<\/li>\n<li>The method businesses choose will not determine their profit; it only determines when they record a transaction.<\/li>\n<li>For example, If the fixed assets amount to $50,000 and depreciation for five years as the result of economic use.<\/li>\n<li>Bonds can either be registered in the owner&#8217;s name or are issued as bearer instruments.<\/li>\n<li>LO 3.3 ________ takes all transactions from the journal during a period and moves the information to a general ledger .<\/li>\n<\/ul>\n<p>General Ledger A collection of specific asset, liability, and owners&#8217; equity accounts. Forensic Accounting Provides for an accounting analysis that is suitable to a court of law which will form the basis for discussion, debate, and ultimately dispute resolution. Forensic accounting encompasses investigative accounting and litigation support. Forensic accountants utilize accounting, auditing, and investigative skills when conducting an investigation. Equally critical is the ability to respond immediately and to communicate financial information clearly and concisely in a courtroom setting. Distributions Payment by a business entity to its owners of items such as cash assets, stocks, or earnings.<\/p>\n<h2 id=\"toc-2\">Does The Irs Require Accrual Accounting For Companies?<\/h2>\n<p>Under cash basis accounting, revenues are recognized only when the company receives cash or its equivalent, and expenses are recognized only when the company pays with cash or its equivalent. Businesses show their choice of accounting method in their financial statements. These statements are summary-level reports that generally include a balance sheet, an income statement and any supplementary notes. Auditors can only certify these statements if a company uses the accrual basis of accounting, although they can compile both types. However, one of the drawbacks of the accrual basis of accounting is that it does not provide a clear picture of the business cash flow on a profit and loss statement.<\/p>\n<div>\n<div>\n<h3>Which of the following most correctly describes the matching principle?<\/h3>\n<\/div>\n<div>\n<div>\n<p>Which of the following best describes the matching principle? It requires expenses to be recorded when incurred to generate revenues.<\/p>\n<\/div><\/div>\n<\/div>\n<p>The company would allocate a depreciation expense over those five years. Doing this allows the store to spread any revenue resulting from the watering system\u2014such as labor hours saved\u2014over the hose\u2019s useful lifespan, while still matching and recognizing the initial cost. Use of depreciation is a major byproduct of the matching principle. Depreciation helps to ensure that the cost of a fixed asset does not impact the profit &amp; loss at once. Instead, the cost matches with the asset\u2019s economic benefits over several accounting periods.<\/p>\n<h2 id=\"toc-3\">Certified Public Accountant Cpa<\/h2>\n<p>Reporting the entire expense during the year of purchase might make the company seem unprofitable that year and unreasonably profitable in subsequent years. Once the time period has been established, accountants use GAAP to record and report that accounting period&#8217;s transactions. Retail provides an excellent example of revenue recognition under accrual accounting.<\/p>\n<div>\n<div>\n<h3>Which of the following would be considered a fixed asset?<\/h3>\n<\/div>\n<div>\n<div>\n<p>Fixed assets can include buildings, computer equipment, software, furniture, land, machinery, and vehicles. For example, if a company sells produce, the delivery trucks it owns and uses are fixed assets.<\/p>\n<\/div><\/div>\n<\/div>\n<p>Nonetheless, the company is still responsible for accruing PTO that the employee has earned but not yet taken whether there is a carry-over policy or not. Companies should review these policies and accruals annually to ensure they are accurate. To calculate the total vacation accrual, add up the number of vacation hours earned, subtract the number used by the employee and multiply the number of accrued hours by the employee\u2019s hourly rate. For example, a national auto parts company wants to purchase a local small auto parts store. The store\u2019s identifiable assets are worth $210,000, and the purchase price is $310,000.<\/p>\n<h2 id=\"toc-4\">Accrued Revenue Journal Entries<\/h2>\n<p>However, you would also want to make a separate entry in your accounts receivable ledger so you keep track of all customers that owe you money. <a href=\"https:\/\/online-accounting.net\/the-accrual-principle\/\">which of the following accounting elements does the matching principle help to match?<\/a> Your accounting records are vitally importantbecause the resulting financial statements and reports help you plan and make decisions.<\/p>\n<ul>\n<li>For instance, a company would recognize the estimated tax expense under accrual basis in the current accounting period despite the actual settlement happening in the subsequent period.<\/li>\n<li>The most common include accounts payable, accounts receivable, goodwill, accrued interest earned, and accrued tax liabilities.<\/li>\n<li>If your business has inventories, you must use the accrual method, at least for sales and merchandise purchases.<\/li>\n<li>Specialized in clinical effectiveness, learning, research and safety.<\/li>\n<li>This method allows the current cash inflows or outflows to be combined with future expected cash inflows or outflows to give a more accurate picture of a company&#8217;s current financial position.<\/li>\n<\/ul>\n<p>5) The accounting principle that ensures that all expenses are recorded when they are incurred during the period, and compares those expenses against the revenues of the period is called the ________ principle. The most common include accounts payable, accounts receivable, goodwill, accrued interest earned, and accrued tax liabilities. Accrual accounting can be contrasted with cash accounting, which recognizes transactions only when there is an exchange of cash. Accrual accounting is almost always required for companies that carry inventory or make sales on credit. Accrual accounting is considered the standard accounting practice for most companies except for very small businesses and individuals.<\/p>\n<h2 id=\"toc-5\">Why Is Accrual Accounting Important?<\/h2>\n<p>B) a business&#8217;s activities can be sliced into small time segments. An additional similar example related to the Matching Principle is accrual salaries. Let me be more specific so that you can better understand the wages of the salesperson. Another example is that the salesman in your company could earn some commission due to their sales performance. When you access this website or use any of our mobile applications we may automatically collect information such as standard details and identifiers for statistics or marketing purposes.<\/p>\n<p>In an effort to move towards unification, the FASB aids in the development of IFRS. Many companies support non-GAAP reporting because it provides an in-depth look at their financial performance. However, the non-GAAP numbers include pro forma figures, which do not include one-time transactions. Companies can use this information to their advantage and present totals that predict how their businesses will perform in the future. Rather, particular businesses follow industry-specific best practices designed to reflect the nuances and complexities of different business areas. For example, banks operate using different accounting and financial reporting methods than those used by retail businesses. The FASB issues an officially endorsed, regularly updated compendium of principles known as the FASB Accounting Standards Codification.<\/p>\n<p>An adjusting journal entry occurs at the end of a reporting period to record any unrecognized income or expenses for the period. Accrual accounting is an accounting method where revenue or expenses are recorded when a transaction occurs versus when payment is received or made. Investors typically want to see a smooth and normalized income statement where revenues and expenses are tied together, as opposed to being lumpy and disconnected.<\/p>\n<p>Retail shops also offer good examples of expense recognition under accrual accounting. After being stored for three months, those hoses sell for $170,000.<\/p>\n<h2 id=\"toc-6\">Why Is Gaap Important?<\/h2>\n<p>Cash accounting is often preferred because it&#8217;s simpler and easier to use. In many cases, it lets companies get the tax benefits of deductible expenses earlier than it could under accrual accounting. This is because they book expenses when they&#8217;re paid rather than when revenue starts. The question of when expenses should be recognized represents the biggest difference between cash and accrual accounting. Instead of recognizing revenue and expenses in the same period, if a business instead recognizes expenses when they&#8217;re incurred, that means it&#8217;s using cash accounting. Under the accrual method of accounting, a business is to report all of the revenues that it has earned during an accounting period. The cost principle is an accounting principle that requires assets, liabilities, and equity investments to be recorded on financial records at their original cost.<\/p>\n<p><img class='aligncenter' style='margin-left:auto;margin-right:auto' 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aADxysNSfv0TJf23QE\/guLpETyMQvwsHp009XcN\/xr1UiB9Rai4Bz8oNdp3VPjOvsD6F7O+77lhnahneNy4sfqgYzRW3ZRNd3X5fBOKvobSwuEzJy8vVI4RO6Bj8USENANG\/JaT58nLdixyZMgLMt0O5tC67H4q8Ut9PNNHBGZJXhjG93HsFjJkRRtY58jWh5AaSe5K0PpFxoOVfPsj8wuVmyZ7maeMqGFkQmj2uY6yUjGx9PaEr5zUNRyo2ZGTjTSOZBJtPstDBz2ruV65mXmNyXvdJLDjhjXNdE1rw2xzuHdOI7trVj1PCkeGMyonOPYB45XrA8SQMeHh+5oO4CrXxePE9+j2cfH6QJJm3AS0DzSRjY+4LuOxUJXI8RLmZzMaDIfjxthEm7aNzr+K5zsjIzZdO3zvY7rSRlzKo1+0E4j6SOaOR72MeC6M08A8t+KztcCBkrs\/VzFO6Ha9p9kAk8H1XS0vKflaXDkS1uc0l3yJSYVu2vOWaOGMySvDGDu5xoBcA6jlB+PPHLJJBLKIyXBoa7nyHdb30j\/AOiZH+X\/AHBOPaNyHNxsg1DPG93o1wJXtfNL53AgedWx+rDDjOjYXNEY\/W2FH6nm7pZ2CTZHLs2+yGVfY3zacR9FfuKm4LkZmdLg5OS2V5eHMD4B7+xH3leeVk5kLsTE3yvkewukdGBuJ918JxV2gb8ili1wW52bKcFhk6bnyvY8ijuAr0WOZmZWM3UIRkOcYWscx5AsWRf5pxS3etQrmZmVLFmac1jztkDi9o\/a4C08fUcyQwTkSbJZNpadoZV1x52nFXckmZHEZJHBjB3LuKXgzUMR7w1mRG5x7AOC19fP\/wBnnHub\/uC1cOOQOBkw8SNoYaewguulYjq0deOVk0YfE4PaexabCpXz2HlTM0\/Ax4RJUgeSY63cE9r4Xo7Ny3R47TIWPOQY3Hg2Pf5JOJbuXx2KhPPZcYz5W7Oj8U8DGFtNC3cXRR+dkymCNnUG6HqOMQFk\/PyTiOw40OxUJrvwuNHl5U8uC3q9Myh++qINLwzp5zFl475nOEMjAHcWQfVOI75PClrEAsFOcX1xud3KWVlVWJS0QfSIiKAiIgIiigIiiAiIgL5nL0XPl3CHoMBuiXkmifgvplFYmh8\/p+iZMLh4npOAoHa480eD27rvnlFhM\/pxuftc6h9loslPR5YuDj4cLoseIMY4kkWTf3ryGk4TcF2EIKx3m3M3Hk3fe78lrs1uMzOhkhdHIGOe0b2u3Ad+xNKR6410WPM7FmZDOQ1shIoE+67VqUbsmHBJLBK6O3499M2fZsV81hHpmFFkeIZAGyXY5NA+oHYLTz9Vd0c1uNFI7oNIdM2qa6vxW5psr5NMxpZHF73RAuPmTSdqrcDFZDNC2Oo5yTINx9onuvaOGOOBsDG1G1u0NPPC57NYYcyPHlgfEZTTSXNPPvANheTNea\/DOX4SboNcQ99j2ea9eVakbUekYMT2PZBTmO3NO4+yfdz29yy+rMPwBwRF\/Zz+xuPrffv3XpkyEYMskZr9GXNPyXzWnZrsl8DX67KJnkXD0fP0tIiZR9RJDHLA6F7bjc3aR7lz4\/o\/pcUjZGY1PaQ4He7gj5rObVmQySQvicJ2uAZH5yX2IWL9WPi8jGjxJZHwBpdtI8xfmpFjc8HB4vxXTHX27d3uXnkadiZUgkmhDnetkX8a7\/Na7tax\/D48kQMjsi9jAQ08d7vgLB2twjHikEb3F8vSLBVtd\/NKkbwxIBleJDKl2bN1\/s+lLwdpeG5hb0eHSdU+0b3et2vL63Yx87MiGSB8TOpRINt91LPE1E5NE48kcbhuDyQRXyPCvatrJx4sqB0Ezd0b+HC6tYTYkEzImSM3NicHM5PBHZacOtQzSxt2ObHK7bHISPaPw7j5qfSGebG0qSWCQseHNoj4qRE3Q9pdJwpXyOkxwTJ9rk0ffXqkumYU7t0kNuoNNOIsD1o8\/NcnAyRLM4xa1LklkbnGMxbb49fiQvfB1Ys03D6u6fIma51WBYBPNnhaqUdlrWsYGtADQKAHkua36P6W124YosernH+afXMWzGLI3yHIc5gAqwQsfrmmzHwku6A\/pm2PYHr35UiJgbeRgY2TtM0QcWigQS0genCj9PxXxRxGIBsRtgaSNvzC8JtXiYWNiYZS5gkNECm\/NQ6xG5+M2GJ8pyGFzNteXlypUq22YkEb53sZTp\/1hs8q48EWNC2GFu1jBQF3S5WXrcjIHdHHImZKI5GvI9m+3xtdZjnOaHObsJHLTzXuVmxqfVWCXEiAA7t3DjwfdzwvfJgiyoHQzs3Ru7i6tczX8qTHfiBmS7GY9zg97RdDjyWOkZr3uyt+V4nHiALZXN2ntzwrU1aOpJjwvdE5zPaiPsGyKXk7AxDkdYxDqXd2e\/rXZeEeqh5i3wSRsm\/VvdVO\/oufkarly6XkThhgcyUNa5pB8+QpUjtT4sGRJG+aMOdEbZz2KxycSDKAEzA7b25oj5heMeobsqPHkhfE6QEsLq9oDv27Lw17Ikx4IXMmMO6QNc9ougkRNjbGFj\/oaiA6BJjon2bVdh475JXujBdK0NfZPIC5eFP1Gzvi1STK2Rk7THt2+hWWJqbm4WKHgz5EjS4iw3i+9lWpG5HpuHFJHIyKnRm2ncTX4rJmBixziZkQD+98\/l2WsdWjIxjHG+TxBIAFWCPJYnWAI5H+Gl\/QmpRY9n+qlSN6bHinhdFKzdG7uLpakek4MMofFjgOHY7z\/VJtTZG\/YxhlOwPNENofNYnU2ukhZFG6UzM3s2kD5cp2PXwGL4dkBh\/Rs5aNxsfPur4PH2xN6VCI7mAE8FaU+rydJvSgPU6oje1xHB\/+V7vz3NmEIgc+VrQ57Q4Cr\/P5K1I9jjQXM7ZzMKk5PKwdhY0kcbHRW1gpvJ4HxXtE\/fGHEEWOzhRVJ54UV4jFhDon9MAwghlfs2sXYWM7q7or61F\/J5rsvYlRSxGgMYGN+yOAqDwoUQCViSlqFB9QiIsgoiICIogIiICIogIiIItfPxzl4U2O15jMja3DyWwtfOy2YOJJkyAlkdEhvfvSsDlDRpzPDI50DenE+LbG0juKtez9KldpOJidRu6B7HE+RorJ2u4rdMbnbX7HO2htDda3cTJZl4seQwENkbuAPdauUc6TSshozYseWNsOUS4hzSS0kcrexcV0OnR4rn8tjDC5vw7raXlkTxY0LpZnhjG9yVm1caHRciLwY6kG3Fk3W1hBf8VmzR5W6BLp\/UZ1HuJDvL7Vrsris+kmM4bzj5DYroyFnsj5rVzKOm+FzsEwWNxj2X8qXJw9N1TFbFE2fFMcdD9VzXxXcBDgCDYPIKFSJVysjTZ5st2Z1gJ2OHQH7LW+YPxWpC3KP0g1I45YxxZHZeCR9kLYf9IIGSSt8PkFsTi172stopdSORksbZI3W1wsH1CtzHqOOdAazHxGxlj34+6xI22vvvYWR0Z\/Sx2h8YdHOJnbW7RXoKXZUU5Srny6fI\/VH5TZGhroOkARdG+618TSJIsoSudGxuwtcyEEB9+ZHl8l2FLS5HFxNDOPLCCYenE4uDhH7bvQErb1fCfn6e\/HjcGuc4G3e42vZ+ZG3OjxCHb3sLwfKgve0ufRyYcPUmyHrT45jLXAhkdHkcc\/FeLdDczHxATFJJA1zS17ba4EkrqZ2WzBxH5EgJayrDe\/JpZuk\/Q9RrS72dwaO5VuUc2PSHRuwSHs\/s73PfTau\/SlkdOkvUvbb\/bPs\/8Ap4I5+9dGOQvY1xa5pIva7uFkpcq4jtFIMT29FzxEIniRm4WBwQveHTHQ5WHKHtLceNzXezVk\/BbGRnwQ40817xAaeG+R4\/qthjt7GuHZwtW5HJn0iWSTKe2RgMsrJGWO23yK3mHJ8a8Pc3o7BQDezvitm15TzMgidLK7axgslS7GlquFNlyYz4JGMfCSfbFg3S8sfS5jJNJlzMeZI+nUbdope2Nq0GROIdksbn\/Y6jKDvgt61e46HMj02c+FjnmY6HGILdreXV2teMukTOwcjFbIzbJL1GuN33812CVLTlI1J8R8mpYuUHNDYQ4EeZsLDVMSTMjiET2NdG8PtwsLdPK183LZhYxlkBc0ED2RzykTI1YIM0CQZEsLmPYWgMj2m14N0dzY8c3E+SJhY4SNtrhdrbxdRiyJuj05YpKsNkbVrcS5hHMbpjo34Tg9pEDnF9Nq79AFH6a90Wczc28l1tPp8V0HuLWFwBdQuh3KMeXNa4tLSRdHuEuVc2XSyXiRvSc4xhjhI2wCBVhZxaeYsrGka4bYYy08VZNrfJ4Wu3KY\/KkxwDvY0OJ8kuRov02Qvlc17LdMJW+nHkvXMw5Ml91C4bapzeWn3Ecre8lLS5HnjxmHHjic8vLRRcfNehWNpagUoVSViSgFY2qSsUAmlgTZQk0sbQfXKIiyCiIgIiICiIgKIiAiKKguX9Jf+g5f\/aP9wXUUc1rhTgCD5FImh8g6InLfhdMdFsZyP\/1gfna9dKlZjZeBNkOEcb8LY1zuATu7L6jYy72tuq7eSmxlAbRQ7Cuy1ySny0YbPg5ruv0WHNJtzSWkejq7BeOX0pdGzGRQAdKRjg6N5dH\/AJb7e9fXhjQDTQL78d02NDdoaA30rhORTyxGQx48bMYNEIHsbTYpfEQTR\/VskTtRc07nHwnSJDjdjn3r70AAUBQXn0YgbEbL9doSMqHzmpOllyMXxPSggMFhsoJaH+nBHPouxo3U+rIeq9z3Vw5wokeS3XNa4U4Aj3qqTN9K+R8NkyxalJDkPEbZ3B8LR9sefPwW1qZa9unsiexuA5h5fey64ul9EGNbdNAvvQ7qdNm3btG30rhXkj5r9K3S8cSSufinIp7gC32Pzq16z7WaVmfVjpTFvHbsB57fcvoKFVQr0UDQ0UAAPQJY+dHQZlvbphvGOO8zUSQDXHzXmyDp\/Ru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\" width=\"251px%\" alt=\"which of the following accounting elements does the matching principle help to match?\" \/><\/p>\n<p>Compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements. Financial presentations to comply with contractual agreements or regulatory provisions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content What Are The 3 Depreciation Methods? Accounting Principles Does The Irs Require Accrual Accounting For Companies? Certified Public Accountant Cpa Accrued Revenue Journal Entries Why Is Accrual Accounting Important? Why Is Gaap Important? An accountant will recognize both expenses&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"post_series":[],"_links":{"self":[{"href":"https:\/\/gibq-eg.com\/index.php?rest_route=\/wp\/v2\/posts\/70242"}],"collection":[{"href":"https:\/\/gibq-eg.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gibq-eg.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gibq-eg.com\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/gibq-eg.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70242"}],"version-history":[{"count":0,"href":"https:\/\/gibq-eg.com\/index.php?rest_route=\/wp\/v2\/posts\/70242\/revisions"}],"wp:attachment":[{"href":"https:\/\/gibq-eg.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gibq-eg.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gibq-eg.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70242"},{"taxonomy":"post_series","embeddable":true,"href":"https:\/\/gibq-eg.com\/index.php?rest_route=%2Fwp%2Fv2%2Fpost_series&post=70242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}