Common Symptoms. The first mention of social anxiety disorder dates back to 400 B.C. It is popularly accepted that Hippocrates made mention of the disorder while describing a man who loves darkness as life and...thinks every man observes him..
Accrual is the cumulative growth of a given asset, usually in the context of a percentage increase. Savings accrue over time from interest or deposits. Interest accrues over time as time passes and the terms of the interest agreement happen. Debt accrues as more money is owed.
Under accrual accounting, revenues and expenses are booked when the revenues and expenses actually occur instead of when the cash transaction happens. To put these revenues and expenses in the right period, an accountant will book adjusting journal entries. For this example, the accountant would record an equal amount of revenue for each of the six months to reflect that the revenue is earned over the whole period.