Accruals accounting requires that an accounting entry should be entered when the earliest event occurs ( i.e. paying or receiving cash, providing a good or service, or incurring an expense). One or more offsetting entries will be required once the exchange of goods or delivery of services is completed.
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|status||not read|| ||reprioritisations|
|last reprioritisation on|| ||suggested re-reading day|
|started reading on|| ||finished reading on|