Practice Accrual Concept (6.2.7) - Accounting Concepts - ICSE 11 Accountancy
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Accrual Concept

Practice - Accrual Concept

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Practice Questions

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Question 1 Easy

What is the accrual concept?

💡 Hint: Think about the timing of transactions.

Question 2 Easy

When do you recognize revenue?

💡 Hint: Consider when the service was provided.

4 more questions available

Interactive Quizzes

Quick quizzes to reinforce your learning

Question 1

What does the accrual concept state?

A) Record transactions when cash is paid
B) Record transactions when they occur
C) Record transactions at year-end

💡 Hint: Think about when the transaction happens.

Question 2

True or False: The accrual concept affects only revenue recognition.

True
False

💡 Hint: Consider expenses as well.

1 more question available

Challenge Problems

Push your limits with advanced challenges

Challenge 1 Hard

Your company provides consulting services in September but bills the client in October. The service is worth $15,000. How do you record this in your financial statements?

💡 Hint: Focus on the service completion date.

Challenge 2 Hard

If a company pays its employees at the end of the month for work done throughout the month, explain how the accrual principle applies to payroll expenses.

💡 Hint: Think of the monthly cycle of labor and pay.

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