The cash disbursement journal is a record of every company payment and cash expenditure made in cash or cash equivalents. The entries are copied over into ... Example of a Cash Disbursement Journal .

Journal entries are used in accrual accounting to record payroll expenses that have been incurred, at the time the expense becomes payable. Unlike cash accounting, which records payments when they ...

What Is the Journal Entry if a Company Pays Dividends ... Accrual accounting requires that you recognize the liability for cash payments in the period that the dividend is ... For example, if the ...