ACCRUAL Definition

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ACCRUAL is the recognition of revenue when earned or expenses when incurred regardless of when cash is received or disbursed.

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CASH CLEARING ACCOUNT represents a clearing account for voided and reissued imprest cash checks. It is also used for miscellaneous corrections of imprest cash checks.

YIELD ON STOCK is the percentage of the annual dividend to the current price of the stock, e.g., a $30 stock with a dividend of $2.00 has a yield of 6.6%.

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