Falene Young talks about accruals and deferrals which all the hallmark of accrual accounting. This is used a lot in financial accounting, from cash basis to accrual basis.
Accruals and Deferrals
https://vimeo.com/108944435 Watch question 3 from the Otterbox Forum. This clip is from BUS 500, Business Systems and Processes, where students ask questions to Otterbox professionals