Quick Glossary: Corporate Budgeting
Developing a financial budget requires knowledge about the business, the company and the industry, as well as familiarity with budgetary terminology.
This list of essential terms, courtesy of TechRepublic Premium, will help you master the basic vocabulary.
From the glossary:
ACCRUAL ACCOUNTING
The booking of revenues when they are invoiced or expenditures when they are billed. Accrual revenues are considered earned when a claim for reimbursement (receivable) is submitted. Accrual expenses are considered encumbered when a purchase order or contract (payable) is submitted.
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