accrual basis

ac·cru·al ba·sis
A a


    • US Pronunciation
    • US IPA
    • [uh-kroo-uh l bey-sis]
    • /əˈkru əl ˈbeɪ sɪs/
    • US Pronunciation
    • US IPA
    • [uh-kroo-uh l bey-sis]
    • /əˈkru əl ˈbeɪ sɪs/

Definitions of accrual basis words

  • noun accrual basis An accrual basis is a system of accounting where income is recognized before payment is received and expenses are recognized before they are paid. 3
  • noun accrual basis a method of recording income and expenses in which each item is reported as earned or incurred without regard to when actual payments are received or made. 1
  • noun accrual basis method of keeping accounts 1
  • noun accrual basis non-cash recording of assets and liabilities 1

Information block about the term

Origin of accrual basis

First appearance:

before 1930
One of the 10% newest English words
First recorded in 1930-35

Historical Comparancy

Parts of speech for Accrual basis


accrual basis popularity

A pretty common term. Usually people know it’s meaning, but prefer to use a more spread out synonym. About 32% of English native speakers know the meaning and use word.
According to our data about 70% of words is more used. This is a rare but used term. It occurs in the pages of specialized literature and in the speech of educated people.

accrual basis usage trend in Literature

This diagram is provided by Google Ngram Viewer

See also

Matching words

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