Non-Profit

Accrued Annual Audit Fee

Accruing the auditor's fee at year-end before the invoice is received.

Account NameTypeDebit ($)Credit ($)
Management & General: Audit FeesExpense (+)6,000.00-
Accrued ExpensesLiability (+)-6,000.00

💡 Accountant's Note

The annual audit relates to the fiscal year just ended. Accruing the fee ensures the expense is matched to the period being audited, not the following year when the invoice arrives.

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