accrual basis

noun

A method of accounting that tracks income and expenditure when they become due, rather than when they actually occur.

Opposite
cash basis
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Meanings

nounaccrual basis (uncountable)

alternative accruals basis

  1. attributiveoftenuncountableaccountingA method of accounting that tracks income and expenditure when they become due, rather than when they actually occur.

Synonyms & antonyms

nouna method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made

Opposite
cash basis
Broader
accountingaccounting systemmethod of accounting

Synonym sets from Open English WordNet, CC BY 4.0.

Translations

Chinese Mandarin 應收應付制 /应收应付制
  • 應收應付制 /应收应付制method
Finnish suoriteperuste, suoriteperusteinen
  • suoriteperustemethod
  • suoriteperusteinenmethod
French comptabilité d'engagement
  • comptabilité d'engagementmethod
Cite this entry
APA

accrual basis. (n.d.). In WatkinsX Dictionary. Retrieved November 5, 2026, from https://dictionary.watkinsx.com/word/accrual%20basis

MLA

“accrual basis.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/accrual%20basis. Accessed November 5, 2026.

Chicago

WatkinsX Dictionary, s.v. “accrual basis,” accessed November 5, 2026, https://dictionary.watkinsx.com/word/accrual%20basis.

Source: accrual basis on Wiktionary, CC BY-SA 4.0.