Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

The accrued market discount is the expected gain to be earned on a discount bond by holding it up until maturity, whereupon it should rise to its face value. This gives investors potential gains.

Whether you're a small business owner or the manager of a corporate accounting department, you may need to know how to make adjusting entries for accrued interest on bonds. Adjusting entries are ...

Accrued interest represents the amount of interest that has accumulated on a loan, bond, or financial instrument but has not yet been paid or received by the lender or investor. It represents a ...

The rate at which pension benefits build up each year with pensionable service in a defined benefit scheme. Accelerated accrual is an accrual rate of more than 1/60th of pensionable earnings for each ...

Accrual accounting is the GAAP-preferred practice of recording all revenues and expenses when they occur, even if payment has not yet been sent or received. In business, all financial transactions ...

It's a fact of business life that money is regularly earned before it's received. Depending on your business, the gap between earning $1 and having $1 in cash in your hand could be measured in seconds ...