Accrued Expense

Acccrued expeneses are :

A) expenses that having been paid

B)Created when another laibility is reduced

C)Expenses have been reported in the Income Statement but not yet paid

Can anyone explain why the answer is C. I thought accrued expenses are recorded in Balance Sheet as current liabilities and not the income statement. The expense relating to the accrued expense is reduce by the accrued amount in IS and current liabilty accrued expense is created.

Wages Payable is an example of an accrued expense: you’ve incurred the expense (the workers earned their wages), but you haven’t paid them yet. You show the expense on the income statement, and the liability on the balance sheet.

Accrued means the earned (revenue) or incurred (expense), but not yet paid.

  • Accounts Receivable is an accrued revenue.
  • Accounts Payable is an accrued expense.

Deferred means paid but not yet earned (revenue) or incurred (expense).

  • Customer Deposits is a deferred revenue.
  • Prepaid Rent is a deferred expense.