BATCHING Definition

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BATCHING, in accounting, is the gathering and organizing of incoming invoices prior to processing.

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ACCRUAL BASIS OF ACCOUNTING is wherein revenue and expenses are recorded in the period in which they are earned or incurred regardless of whether cash is received or disbursed in that period. This is the accounting basis that generally is required to be used in order to conform to generally accepted accounting principles (GAAP) in preparing financial statements for external users.

PESO is a currency of Argentina, Bolivia, Chile, Columbia, Cuba, Guatemala, Guinea-Bissau, Mexico, Philippines, and Uruguay.

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