{"id":66684,"date":"2020-03-14T00:14:28","date_gmt":"2020-03-13T23:14:28","guid":{"rendered":"https:\/\/www.9avril.ma\/?p=66684"},"modified":"2022-12-13T00:12:57","modified_gmt":"2022-12-12T23:12:57","slug":"how-matching-concept-in-accounting-ensures","status":"publish","type":"post","link":"https:\/\/www.9avril.ma\/?p=66684","title":{"rendered":"How Matching Concept in Accounting Ensures Accurate Reporting"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Deferred Revenue Using a Straight-Line Method<\/a><\/li>\n<li><a href=\"#toc-1\">Javatpoint Services<\/a><\/li>\n<li><a href=\"#toc-2\">Matching Principle Examples<\/a><\/li>\n<li><a href=\"#toc-5\">Stay up to date on the latest accounting tips and training<\/a><\/li>\n<li><a href=\"#toc-6\">Matching principle definition<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"253px\" alt=\"Matching Principle\"\/><\/p>\n<p>Expense 4 began in May and was incurred partially in May and partially in June. Expense 5 began in June and all of this expense was incurred in June. Expense 6 also began in June; some of it was incurred <a href=\"https:\/\/www.wave-accounting.net\/matching-principle\/\">Matching Principle<\/a> in June and some in July. There was a total of $180 of expenses, but not all of it was incurred in June. As you can see, only half of the expenses from Jobs 1 and 3 was incurred in June.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"258px\" alt=\"Matching Principle\"\/><\/p>\n<p>When a company acquires property, plant &#038; equipment (PP&#038;E), the purchase \u2014 i.e. capital expenditures \u2014 is considered to be a long-term investment. GoCardless helps you automate payment collection, cutting down on the amount of admin your team needs to deal with when chasing invoices.<\/p>\n<h2 id=\"toc-0\">Deferred Revenue Using a Straight-Line Method<\/h2>\n<p>As shown in the screenshot below, the Capex outflow is shown as negative $100 million, which is an outflow of  cash used to <a href=\"https:\/\/www.wave-accounting.net\/\">https:\/\/www.wave-accounting.net\/<\/a> increase the PP&#038;E balance. Let\u2019s say a company just incurred $100 million in Capex to purchase PP&#038;E at the end of Year 0.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>When is the matching principle used?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>The matching principle is used in financial accounting to ensure that revenues and expenses are correctly matched in the period they occur. This helps to provide an accurate view of the company&#8217;s financial position and performance.<\/p>\n<\/div><\/div>\n<\/div>\n<p>The accrual accounting method uses the principle as a self-balancing tool to maintain the accuracy of the general ledger. The revenue recognition principle is another accounting principle related to the matching principle.<\/p>\n<h2 id=\"toc-1\">Javatpoint Services<\/h2>\n<p>On a larger scale, you may consider purchasing a new building for your business. There\u2019s no way to tell if a larger space or better location improves revenue.<\/p>\n<ul>\n<li>Since there are four of them, the company&#8217;s total incentive expense will be Rs.4,000 (4 \u00d7 Rs.1000).<\/li>\n<li>The expense will continue regardless of whether revenues are generated or not.<\/li>\n<li>If the transaction is a cash sale, the bookkeeper debits the cash account.<\/li>\n<li>They are categorized as current assets on the balance sheet as the payments expected within a year.<\/li>\n<li>For example, if you recognize an expense too early it reduces net income.<\/li>\n<li>Employee Bonuses are based on an employee&#8217;s performance during the financial year and are paid the following year.<\/li>\n<\/ul>\n<p>When expenses are recognized too early or late, it can be difficult to see where they  result in revenue. This can potentially distort financial statements and give investors an unclear view of the overall financial position. For example, if you recognize an expense too early it reduces net income. On the other hand, if you recognize it too late, this will raise net income.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Deferred Revenue Using a Straight-Line Method Javatpoint Services Matching Principle Examples Stay up to date on the latest accounting tips and training Matching principle definition Expense 4 began in May and was incurred partially in May and partially in June. Expense 5 began in June and all of this expense was incurred in June. &hellip;<\/p>\n","protected":false},"author":14,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[70],"tags":[],"class_list":["post-66684","post","type-post","status-publish","format-standard","hentry","category-linfo-des-dernieres-24h"],"_links":{"self":[{"href":"https:\/\/www.9avril.ma\/index.php?rest_route=\/wp\/v2\/posts\/66684","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.9avril.ma\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.9avril.ma\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.9avril.ma\/index.php?rest_route=\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/www.9avril.ma\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=66684"}],"version-history":[{"count":1,"href":"https:\/\/www.9avril.ma\/index.php?rest_route=\/wp\/v2\/posts\/66684\/revisions"}],"predecessor-version":[{"id":66685,"href":"https:\/\/www.9avril.ma\/index.php?rest_route=\/wp\/v2\/posts\/66684\/revisions\/66685"}],"wp:attachment":[{"href":"https:\/\/www.9avril.ma\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=66684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.9avril.ma\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=66684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.9avril.ma\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=66684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}