Meaning & History. From an English surname which was derived from the given name GERALD or GERARD. A famous bearer of the surname was Pat Garrett (1850-1908), the sheriff who shot Billy the Kid.
Definition of avocational. 1  1 : of or relating to an avocation an avocational interest in sports. 2  2 : being such by avocation an avocational musician.
The term accrual refers to any individual entry recording revenue or expense in the absence of a cash transaction - Small Business Encyclopedia Accounting method that records revenues and expenses when they are incurred, regardless of when cash is exchanged.