Accruals & Prepayments
Convert a period's cash payments into the correct accruals-basis charge to profit and loss, tracking the opening and closing prepayment asset and accrual liability.
Dane zweryfikowane · lipiec 2026
Why is the accruals-basis charge sometimes lower than cash paid?
If the closing prepayment is higher than the opening prepayment, more cash was paid in advance for future periods than was released this period — the excess stays on the balance sheet as an asset rather than hitting profit and loss.
Źródło: FRC — FRS 102 Section 2 (Concepts and Pervasive Principles, accruals basis); ACCA Financial Accounting (FA), accruals and prepayments adjustments. · zaktualizowano 2026
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Wszystko o Accruals & Prepayments
📋Prezentacja+
Accruals accounting matches expenses to the period they relate to, not the period cash is paid or received. A prepayment arises when cash has been paid in advance of the period it covers (recorded as an asset until the period arrives), while an accrual arises when a cost has been incurred but not yet invoiced or paid (recorded as a liability). Adjusting cash paid in the period for the opening and closing prepayment and accrual balances gives the correct charge to the profit and loss account.
💡 Dobre praktyki
- A rising prepayment balance year on year without explanation can indicate advance payments aren't being released to profit and loss on schedule — check the amortisation.
- Common accruals to check at each period end: unbilled utilities, unbilled professional fees, and any bonus or commission earned but not yet paid.
- The adjustment to cash paid can be a large positive or negative swing when opening and closing balances move a lot — don't assume the cash figure is the true expense.
🔢 Konkretny przykład
£24,000 cash paid for insurance, with £6,000 opening prepayment and £8,000 closing prepayment: the period charge to profit and loss is £22,000, £2,000 less than cash paid.
📖Instrukcja użycia+
Jak korzystać z tego kalkulatora
- 1
Enter the cash paid for the expense during the period.
- 2
Enter the opening and closing prepayment balances (amounts paid in advance).
- 3
Enter the opening and closing accrual balances (amounts owed but not yet paid).
- 4
Read the adjusted charge to profit and loss, and the resulting balance sheet asset and liability.
📚Słowniczek+
- Prepayment
- An amount paid in the current period that relates to a future period — recorded as a current asset on the balance sheet until the period it relates to arrives, at which point it is released to profit and loss.
- Accrual
- A cost that has been incurred in the current period but not yet invoiced or paid — recorded as a current liability so the expense is matched to the correct period under accruals accounting.
ℹ️Źródła i aktualizacje+
Ostatnia aktualizacja danych
7 lipca 2026
Źródła i odniesienia
FRC — FRS 102 Section 2 (Concepts and Pervasive Principles, accruals basis); ACCA Financial Accounting (FA), accruals and prepayments adjustments.
Dane tego kalkulatora są regularnie aktualizowane zgodnie z najnowszymi oficjalnymi stawkami. W razie wątpliwości sprawdź oficjalne źródła wymienione powyżej.
FAQ — Accruals & Prepayments
Why is the accruals-basis charge sometimes lower than cash paid?+
If the closing prepayment is higher than the opening prepayment, more cash was paid in advance for future periods than was released this period — the excess stays on the balance sheet as an asset rather than hitting profit and loss.
What happens if I only have accrual movements, no prepayments?+
Leave the prepayment fields at zero — the calculator adjusts cash paid only for the accrual movements you enter, giving the correct accruals-basis charge from those figures alone.