Define the accrual basis accounting system


Response to the following questions:

1. Employees performed services in 2012, but the wages were not paid until 2013. During which year would the wages expense be reported on the income statement under

(a) the cash basis? (b) the accrual basis?

2. Which of the following accounts would appear only in an accrual basis accounting system, and which could appear in either a cash basis or an accrual basis accounting system?

(a) Capital Stock, (b) Fees Earned, (c) Accounts Receivable, (d) Land, (e) Utilities Expense, and (f) Wages Payable.

 

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Accounting Basics: Define the accrual basis accounting system
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