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What is chúng tôi & What is it Used For? Run an anti-malware program to remove the threat from your PC




The chúng tôi file has been reported to be consuming a high amount of CPU resources by multiple users.

Read this guide to understand what this EXE file is and if it is an important system file or not.



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readers this month.

Many readers have reported that they are seeing the chúng tôi process on their Task Managers, which is consuming high memory. They are confused about whether they should keep it intact or not.

In this guide, we will give you all the details that you need to know about chúng tôi and whether this is harmful or important for your PC. Let us get right into it.

After reading several forums and going through various reports, we discovered that chúng tôi is a malicious process that runs on your PC because of a virus infection.

This file is noticeably created by the FORBOT-BJ WORM. This worm virus is meant to steal sensitive data from your computer.

The virus basically creates and edits the registry files and makes the chúng tôi process run automatically on Windows startup.

If it says Microsoft, then it could be a system file. However, in case it says Unable to verify or something else, then it is a sure-shot malicious file.

Software, especially cryptocurrency miner software can mask themselves as important system files and cause various issues on your computer after infecting them.

This chúng tôi file is also a part of malicious programs that can infect your sensitive files and lock them behind paywalls or steal them and send them to the attacker over the network.

Moreover, the chúng tôi file isn’t an important system file, and you can easily disable the process and it will cause no harm to your PC. So, you can remove it from your computer.

1. Run an antivirus scan

The best way to remove any virus or malware from your computer is to simply perform a virus scan and remove the detected problem.

For that, you can use the Windows Security tool that comes built-in with Windows OS. However, this isn’t as effective as dedicated antivirus software.

In such a case, we have listed some of the best anti-malware software and the best antivirus software that you can use and easily resolve such issues and keep your PC protected.

2. Clean the registry

Since this chúng tôi malicious file tweaks the registry and causes all sorts of damage to your computer, we would suggest you perform a registry cleanup.

For that purpose, you do not need to do anything manually. You can simply use some of the best registry cleaners that we have tested and get done with your job.

Using the registry cleaner, you will make sure that there are no traces of the chúng tôi file on your computer.

On the same note, you could use a standalone PC repair application that can fix Registry issues alongside corrupted registry files.

3. Perform a system restore

To make that process easy, we have a guide that explains how you can reinstall Windows with just 2 easy steps. This guide explains everything in detail and will help you remove the chúng tôi file from your PC.

You can also download the Windows 11 ISO and install it using bootable USB media. In order to learn how to create bootable media, we would suggest you check out our guide.

But before you do that, we would suggest you back up the data on your PC, so that none of your important data is lost when reinstalling or upgrading the PC.

That is it from us in this guide. You can also check our guide that explains what is the chúng tôi file and if you should delete it from your PC or not. We have also detailed whether or not you should keep the chúng tôi file on your computer or not.

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What Is Convenience Sampling?

Convenience sampling is a non-probability sampling method where units are selected for inclusion in the sample because they are the easiest for the researcher to access.

This can be due to geographical proximity, availability at a given time, or willingness to participate in the research. Sometimes called accidental sampling, convenience sampling is a type of non-random sampling.

Example: Convenience samplingSuppose you are researching public perception towards the city of Seattle. You have determined that a sample of 100 people is sufficient to answer your research question.

To collect your data, you stand at a subway station and approach passersby, asking them whether they want to participate in your research. You continue to ask until the sample size is reached.

Note: Make sure not to confuse random selection with stopping passersby at random.

In probability (or random) sampling, random selection means that each unit has an equal chance of being selected.

In convenience sampling, stopping people at random means that not everyone has an equal chance of forming part of your sample. For instance, here you have excluded people who did not pass through that subway station on the day and time you were collecting your data.

When to use convenience sampling

Convenience sampling is often used in qualitative and medical research studies.

In medical research, convenience sampling often involves selecting clinical cases or participants that are available around a particular location (such as a hospital) or a medical records database.

In qualitative research, convenience sampling is often used in social sciences and education where it’s convenient to use pre-existing groups, such as students.

Convenience sampling could be a good fit for your research if:

You want to get an idea of people’s attitudes and opinions

You want to run a test pilot for your survey

You want to generate hypotheses that can be tested in greater depth in future research

Be aware that convenience sampling can introduce several types of research bias, such as selection bias and sampling bias.

Convenience sampling examples

There are several ways to draw a convenience sample. Here are a few examples:

Example: Online convenience sampling

You are researching how parents use a popular online parenting forum. You want to find out if parents are likely to participate in discussions online or just “lurk,” as well as what kind of information they are seeking there.

Since it’s an online community, there is no membership list to use as a sampling frame. This is a good scenario for using convenience sampling. You decide to draw a convenience sample of 100 users.

You create a pop-up ad that invites users to complete your online survey, which the administrators agree to place on the chúng tôi entice users to participate, a prize draw is mentioned in the ad.

Example: Convenience sampling based on location

Suppose you are researching why people visit Monroe Lake Recreation Area, a popular recreational destination in your county. To gather insights, you stand in a parking area and approach people at random, asking them if they would be interested in participating in a five-minute anonymous survey on their preferred recreational activities.

To maximize the number of responses, you also create flyers with a scannable QR code and a shortened URL link. You place them at the Welcome Center and other locations around the lake.

Crowdsourced convenience sampling

You are conducting research into attitudes toward depression. You are interested in the difference between collectivistic and individualistic cultures. As an early-career researcher, you do not have an extensive international network. You decide to use a crowdsourcing platform, like Amazon Mechanical Turk (MTurk).

MTurk covers a wide range of demographic populations both in the United States and internationally. This enables you to access a more diverse pool of respondents in exchange for monetary compensation.

Here, you set up a short survey for screening purposes. You can then separate out people who qualify for your longer survey, rewarding them with bonus pay. Alternatively, you can email participants if they qualify for the longer survey, or set location-specific criteria, so as to meet the collectivist or individualist criterion.

Example: Convenience sampling of a pre-existing group

You are doing a survey to investigate work satisfaction at a large camping gear company in your town. The manager has given you permission to conduct your research but cannot give you a list of all employees due to privacy regulations.

As you do not have a sampling frame, you cannot use probability sampling. Instead, you decide to use convenience sampling. You stand next to the coffee machine and approach random employees, asking them to fill in your quick survey.

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How to reduce bias in convenience sampling

Convenience samples are quite prone to research bias.

Despite these limitations, there are steps that you can take as a researcher to reduce bias in research. Here are a few options:

Describe in detail how you recruited your participants in the methodology section of your research paper to make your research reproducible and replicable.

Diversify your data collection by recruiting as many participants or cases as possible and use a sample size calculator to determine the appropriate sample size.

Distribute your surveys at different days and times, and use different methods for recruiting participants

Use appropriate descriptive analysis methods, rather than statistical analyses designed for probability samples

Overall, avoid overstating your research findings. Remember that findings based on a convenience sample only apply to the selected cases or participant group. By definition, they cannot be generalized to the target population.

TipMany research studies, particularly in the behavioral sciences, rely heavily on samples from undergraduate students. These have the potential for limited external validity and run the risk of including a disproportionately large number of “WEIRD” participants: Western, Educated, Industrialized, Rich and Democratic.

In a research context, crowdsourcing can help you avoid overly WEIRD samples because it draws from a large and diverse population.

Advantages of convenience sampling

Convenience sampling is usually low-cost and easy, with subjects readily available.

In the absence of a sampling frame, convenience sampling allows researchers to gather data that would not have been possible otherwise.

If you’re conducting exploratory research, convenience sampling can help you gather data that can be used to generate a strong hypothesis or research question.

Since the sample is not chosen through random selection, it is impossible that your sample will be fully representative of the population being studied. This undermines your ability to make generalizations from your sample to the population of interest.

Getting responses only from the participants who are easiest to contact and recruit leaves out many respondents. This affects the accuracy of your data and runs the risk that important cases are not detected, leading to undercoverage bias.

TipFor any type of research, it’s important to be explicit about your sampling method, as well as its potential limitations and biases.

Other interesting articles

If you want to know more about statistics, methodology, or research bias, make sure to check out some of our other articles with explanations and examples.

Frequently asked questions about convenience sampling Cite this Scribbr article

Nikolopoulou, K. Retrieved July 17, 2023,

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What Is Quantitative Research?

Quantitative research is the process of collecting and analyzing numerical data. It can be used to find patterns and averages, make predictions, test causal relationships, and generalize results to wider populations.

Quantitative research is the opposite of qualitative research, which involves collecting and analyzing non-numerical data (e.g., text, video, or audio).

Quantitative research is widely used in the natural and social sciences: biology, chemistry, psychology, economics, sociology, marketing, etc.

Quantitative research question examples

What is the demographic makeup of Singapore in 2023?

How has the average temperature changed globally over the last century?

Does environmental pollution affect the prevalence of honey bees?

Does working from home increase productivity for people with long commutes?

Quantitative research methods

You can use quantitative research methods for descriptive, correlational or experimental research.

In descriptive research, you simply seek an overall summary of your study variables.

In correlational research, you investigate relationships between your study variables.

In experimental research, you systematically examine whether there is a cause-and-effect relationship between variables.

Correlational and experimental research can both be used to formally test hypotheses, or predictions, using statistics. The results may be generalized to broader populations based on the sampling method used.

To collect quantitative data, you will often need to use operational definitions that translate abstract concepts (e.g., mood) into observable and quantifiable measures (e.g., self-ratings of feelings and energy levels).

Quantitative research methods

Research method How to use Example

Experiment Control or manipulate an independent variable to measure its effect on a dependent variable. To test whether an intervention can reduce procrastination in college students, you give equal-sized groups either a procrastination intervention or a comparable task. You compare self-ratings of procrastination behaviors between the groups after the intervention.

Survey Ask questions of a group of people in-person, over-the-phone or online. You distribute questionnaires with rating scales to first-year international college students to investigate their experiences of culture shock.

(Systematic) observation Identify a behavior or occurrence of interest and monitor it in its natural setting. To study college classroom participation, you sit in on classes to observe them, counting and recording the prevalence of active and passive behaviors by students from different backgrounds.

Secondary research Collect data that has been gathered for other purposes e.g., national surveys or historical records. To assess whether attitudes towards climate change have changed since the 1980s, you collect relevant questionnaire data from widely available longitudinal studies.

Note that quantitative research is at risk for certain research biases, including information bias, omitted variable bias, sampling bias, or selection bias. Be sure that you’re aware of potential biases as you collect and analyze your data to prevent them from impacting your work too much.

Quantitative data analysis

Once data is collected, you may need to process it before it can be analyzed. For example, survey and test data may need to be transformed from words to numbers. Then, you can use statistical analysis to answer your research questions.

Descriptive statistics will give you a summary of your data and include measures of averages and variability. You can also use graphs, scatter plots and frequency tables to visualize your data and check for any trends or outliers.

Using inferential statistics, you can make predictions or generalizations based on your data. You can test your hypothesis or use your sample data to estimate the population parameter.

Examples of descriptive and inferential statisticsYou hypothesize that first-year college students procrastinate more than fourth-year college students. You collect data on procrastination levels of the two groups using 7-point self-rating scales.

First, you use descriptive statistics to get a summary of the data. You find the mean (average) and the mode (most frequent rating) of procrastination of the two groups, and plot the data to see if there are any outliers.

Next, you perform inferential statistics to test your hypothesis. Using a t-test to compare the mean ratings of the two groups, you find a significant difference and support for your hypothesis.

You can also assess the reliability and validity of your data collection methods to indicate how consistently and accurately your methods actually measured what you wanted them to.

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Advantages of quantitative research

Strengths of this approach include:


Repeating the study is possible because of standardized data collection protocols and tangible definitions of abstract concepts.

Direct comparisons of results

The study can be reproduced in other cultural settings, times or with different groups of participants. Results can be compared statistically.

Large samples

Data from large samples can be processed and analyzed using reliable and consistent procedures through quantitative data analysis.

Hypothesis testing

Using formalized and established hypothesis testing procedures means that you have to carefully consider and report your research variables, predictions, data collection and testing methods before coming to a conclusion.

Despite the benefits of quantitative research, it is sometimes inadequate in explaining complex research topics. Its limitations include:


Using precise and restrictive operational definitions may inadequately represent complex concepts. For example, the concept of mood may be represented with just a number in quantitative research, but explained with elaboration in qualitative research.

Narrow focus

Predetermined variables and measurement procedures can mean that you ignore other relevant observations.

Structural bias

Despite standardized procedures, structural biases can still affect quantitative research. Missing data, imprecise measurements or inappropriate sampling methods are biases that can lead to the wrong conclusions.

Lack of context

Quantitative research often uses unnatural settings like laboratories or fails to consider historical and cultural contexts that may affect data collection and results.

Other interesting articles

If you want to know more about statistics, methodology, or research bias, make sure to check out some of our other articles with explanations and examples.

Frequently asked questions about quantitative research Cite this Scribbr article

Bhandari, P. Retrieved July 17, 2023,

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What Is Semantic Seo?

Have no clue what is Semantic SEO? Here we go!

Semantic SEO entails learning about how your website is interpreted by search engines, including how Google and other engines understand what your content means; 

Your SEO strategy should focus on creating content that makes search engines understand the meaning of your site’s content. 

For example, if a page is about “single-lens reflex cameras,” you should craft your content in a way that helps search engines understand what the “single lens” part means. 

Semantic SEO is also about creating links that point to other content on your website. These links help search engines to understand the semantics of your site better. 

This means you should focus on creating content that answers user searches rather than creating content to fulfil a keyword search.

If you’re interested in learning more about this type of innovative digital marketing, take our online digital marketing course to become a digital marketing expert in no time, complete with certifications and job placement support.

Now let’s look on,

What is Semantic SEO?

Semantic SEO is the process of creating meaning in the content through specific keywords. 

Until recently, SEO was largely about ranking well for specific keywords. 

Today’s search engines use complex algorithms that determine the quality of content based on topic, meaning, and relationship. 

In 2023, Google began incorporating semantic technology into its ranking algorithm.

Semantic SEO uses keywords but focuses instead on language, content structure, and reading comprehension.

It can position you higher in SERPs. By writing more and populating text with keywords, you’re helping search engines find your content. 

However, keywords alone won’t help you rank well. You’ll also need to create rich content. By writing content that is relevant to a topic and brings value to

How Semantic SEO Improves the Search Experience?

Businesses invest in semantic SEO Thousands of companies worldwide invest in semantic search as Google pushes to improve results.

Let’s find out How?

Semantic SEO helps users find the exact information they want. It allows them to go straight to the sources they need rather than sort through various pages. 

It also prevents unnecessary word reuse, which improves relevancy for search engines.

As search engines like Google and Bing become smarter, users benefit from a better search experience. In this way, Semantic SEO improves the experience of search for users. 

It makes finding related information easier and enriches the content with knowledge. The web is becoming more and more complex, and semantic SEO is key to keeping up.

However, the semantic search goes beyond just keywords, which you should learn for better engagement.

Benefits of Semantic SEO

Unlike traditional SEO, semantic SEO uses complex algorithms that analyse and chain together variations of your core keyword to increase your search ranking. 

As a result, customers are more likely to find your content when searching for a specific term instead of a generic one.

Additionally, semantic SEO improves content quality signals in the eyes of Google. This improves your organic rank and harms your competition. 

It also builds stronger brand authority and expertise in the eyes of searchers.

 Finally, using semantic SEO helps Google see your brand as its own entity with expertise in core topics. This, in turn, helps your brand gain recognition on Google, which has several benefits, including higher organic search, more keyword rankings in organic search, and improved content quality signals in

Source: business2community

5 Semantic SEO Strategies To Boost Ranking 1. Optimize your keyword Clusters

Your content marketing team has more opportunities to rank for relevant searches by optimising multiple keywords.

You can also increase the relevance and velocity of your content. Not sure how to go about optimising for keyword groupings? Google’s Keyword Planner can give you a rough outline of keyword pairing.

Another tool that SEOs use to determine keyword clusters is SEMRush. This tool allows users to search a term and search for other keywords that use the same semantic collection.

2. Deepen and Lengthen the Content on Each Topic

Longer articles generate 70% more indexed pages, generate more inbound links, rank higher on Google, generate more social shares, and longer pieces generate 65% more page views and earn more revenue. 

So, to create longer articles, you can break your content into several shorter posts and publish them over time. 

Or you can offer longer articles, like The Ultimate Guide, and benefit from a larger number of indexed pages, a higher rank on Google, more social shares, more inbound links and more pageviews.

3. Answer People’s Questions

Another way to improve the semantic depth of your content is to answer the common questions that users are asking about your primary keyword. 

According to a recent study, Google’s “People also ask” feature now shows up for 48.4% of all search queries and often ranks among the top results.

When writing your article, consider including the questions people ask and providing valid answers. 

For example, when you write an article about “cat food,” you could include a question about how to tell if your cat is overweight. 

Alternatively, you could write a page about “cat food ingredients” and offer a simple list of the ingredients. 

By providing your own answers, you’ll help users understand the topic better and increase the semantic depth of your content.

4. Include Structured Data

Structured data allows Google to read and understand your content using its own schema language. 

When Google’s crawlers see structured data on your pages, they can better understand what they can read, and, more importantly, they can better understand how they can read it. 

Structured data doesn’t directly influence how your website ranks in search results, but it does influence how Google displays your website to searchers.

The content optimisation software is a tool that allows webmasters and SEO content writers to view the complete structure of the pages and hunt down all of the semantically-related terms. 

It identifies short-tail and long-tail keywords, as well as phrases and sentences.

Your content can’t be optimised if it’s all over the place. You need a tool that’s a content optimiser and helps you organise your thoughts like 

1. Frase

2. SEMrush Writing Assistant

3. SurferSEO

4. Clearscope

5. Hemingway Editor

Wrapping Up

A 2023 study from search management company BrightEdge found that 70% of marketers said the semantic search was a top priority for their organisation.

 “Semantic search is the next wave in search,” said BrightEdge CEO Brian Clifton. “It’s 10 times faster and 100 times more powerful than traditional keyword-based search. 

“Google has prioritised semantic search in its search ranking algorithm. Now is the time to start preparing your SEO strategy.”

So, move forward and start writing content based on Semantic SEO.

If you are struggling to rank on google and are unaware of writing content based on semantic SEO, get in touch with our digital marketing agency; we will help you with our professionals.

What Is Bitcoin’s Lightning Network?

If you’ve tried to send a Bitcoin transaction at any time in the past few years, you’ve probably noticed that you have to wait quite a while for it to be confirmed, and you might even have gotten hit with an unpleasantly-high fee. That’s because the original Bitcoin network simply doesn’t have the capacity to process all the transactions people are making at once, which means everyone has to wait before theirs goes through.

The Lightning Network, though, could potentially change all that, enabling instant, almost-free Bitcoin transactions. If it takes off, Bitcoin’s scaling issues won’t be a problem anymore, and you’ll actually be able to use it to pay for your morning shot of caffeine.

What’s wrong with the original Bitcoin?

Imagine there’s a city where everyone’s money is stored as a balance number engraved on a cube that’s stored in a magically unchangeable tower built of cubes. Every time a balance changes because you sent or received money, the new number is verified, engraved onto a cube, and stored at the top of the tower.

The problem, though, is that on a busy day lots of people want to fit their transactions onto the limited surface area of the cube, and new cubes only appear roughly every ten minutes. All the transactions will eventually be stored in the magical tower, but depending on how busy that day is, it might take quite a while.

This scaling problem is what the Lightning Network is trying to fix. Visa claims it can process 65,000 transactions per second (though on average it’s around 1,700). Bitcoin, on the other hand, can handle a maximum of about seven per second.

That’s because every Bitcoin exchange from one address to another is put into a block full of transaction records, with a maximum size of 1 megabyte and an average of 10 minutes between every block. When there are too many transactions, not all of them can make it into the next block, so they all have to wait their turn.

Bitcoin Cash tried to solve this problem by creating a new version of Bitcoin with the block size increased to 8 megabytes. Its transactions-per-second still don’t rival processors like Visa or MasterCard yet, though.

An upgrade to the main Bitcoin blockchain called SegWit (Segregated Witness) originally intended to fix a transaction vulnerability but ended up actually decreasing the size of each transaction and enabling more of them to fit in each block.

The Lightning Network

The changes introduced by SegWit paved the way for the Lightning Network: a layer on top of Bitcoin that allows people to send money to each other many times without multiple Bitcoin transactions. Here’s how it works:

Alex and Roberta set up a Lightning channel and put some Bitcoin in it as a security deposit. (It can be lost if one of them tries to cheat!) This creates a transaction on the main Bitcoin chain.

Alex and Roberta can send Bitcoin back and forth in the channel as often as they want.

When they’re done, they close the channel, which then alerts the main blockchain to what has changed and creates a second and final transaction to settle the differences.

Lightning channels can link together to form a big network. If Alex’s friend, Cleopatra, wants to send money to Roberta, it can go from the Cleopatra-Alex channel to the Alex-Roberta channel.

If the city with a magical tower of blocks was working for you, here it is in those terms:

The citizens, recognizing the issue with their current system, tap into the tower’s magic to create links (pulsing with a strange, lightning-like energy) between themselves and people they need to pay.

At each end of the link is a portion of their balance from the tower. They can instantly send money back and forth along this link as many times as they like.

When they’re done, the link is absorbed into a block as a single transaction that adds to one citizen’s total account balance and subtracts from the other.

The links can only go between two citizens at a time, but these links can connect to each other and form networks, allowing transactions to travel from Citizen A to Citizen Z without opening a direct link.

Okay, that’s not exactly what happens, but you get the idea: Lightning lets lots of small transactions happen off the main chain, then lets the chain know the end results. Ultimately, there will be enough open channels that it will form a network that allows transactions to bounce through multiple nodes and still arrive at the destination. It’s not the simplest thing ever, but it means you’ll be able to send Bitcoin fast and cheaply, so that’s pretty cool!

Tip: You can speed up the Bitcoin process by creating a Bitcoin Lightning node in Linux.

How and why to use the Lightning Network

Lightning is still a work in progress, but it’s grown a lot since it first launched in 2023, and it’s going mainstream. Several wallets and at least one major exchange (Bitfinex, as of December 2023) support it, so if you want to use it, you’ll need to get set up with one of those. Eventually, Lightning may just become the default for every exchange and wallet, but until then a few good options include Breez Wallet, Wallet of Satoshi, and Peach.

Other cryptocurrencies, like Litecoin and Stellar, have also been building their own versions of Lightning, so second layers might end up being a fairly standard way for cryptocurrencies to work in the future. Along with faster, cheaper transactions, it’s technically more private than most one-layer cryptocurrencies out there, since many transactions will happen “off the record” and won’t be recorded to the main chain. There are definitely some issues to work through, but Lightning might just be the upgrade Bitcoin needs to jumpstart more mainstream use.

Image credits: BTC KeyChain, Node mesh chain keyword, ACINQ Lightning Network Explorer, Bitcoin Transaction with Wallets, Segwit, Bitcoin block data

Andrew Braun

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What Is An Accrued Expense?

Accrued Expense

The type of expense that is recognized when incurred but not yet paid

Written by

Jeff Schmidt

Published April 2, 2023

Updated February 14, 2023

What is an Accrued Expense?

Accrued expense is a concept in accrual accounting that refers to expenses that are recognized when incurred but not yet paid.

In some transactions, cash is not paid or earned yet when the revenues or expenses are incurred. For example, a company pays its February utility bill in March, or delivers its products to customers in May and receives the payment in June. Accrual accounting requires revenues and expenses to be recorded in the accounting period that they are incurred.

Since accrued expenses are expenses incurred before they are paid, they become a company liability for cash payments in the future. Therefore, accrued expenses are also known as accrued liabilities.

Key Highlights

Accrued expenses, also known as accrued liabilities, are expenses recognized when they are incurred but not yet paid in the accrual method of accounting.

Typical accrued expenses include utility, salaries, and goods and services consumed but not yet billed.

Accrued expenses are recorded in estimated amounts, which may differ from the real cash amount paid or received later.

Accrual Accounting

There are two types of accounting methods: the accrual method and the cash method. The major difference between the two methods is the timing of recording revenues and expenses. In the cash method of accounting, revenues and expenses are recorded in the reporting period that the cash payment is made. This makes it a simpler method of accounting.

The accrual method of accounting requires revenues and expenses to be recorded in the period that they are incurred, regardless of the time of payment or receiving cash. Since the accrued expenses or revenues recorded in that period may differ from the actual cash amount paid or received in the later period, the records are merely an estimate. The accrual method requires appropriate anticipation of revenues and expenses.

Although it is easier to use the cash method of accounting, the accrual method can reveal a company’s financial health more accurately. It allows companies to record their sales and credit purchases in the same reporting period when the transactions occur.

Therefore, the accrual method of accounting is more commonly used, especially by public companies. International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) both require companies to implement the accrual method.

Understanding Accrued Expenses

Accrued expenses or liabilities occur when expenses take place before the cash is paid. The expenses are recorded on an income statement, with a corresponding liability on the balance sheet. Accrued expenses are usually current liabilities since the payments are generally due within one year from the transaction date.

Some typical cases of accrued expenses include:

Goods and services have been consumed, but bills have not yet been received.

The utility is consumed in one month, and the bill is received in the next month.

Salaries are not paid to employees until the end of the payment period.

At the end of each recording period, a company should properly estimate the dollar amount for each of its accrued expenses, and then record it as an expense account with a corresponding payable/accrued expense liability.

Accrued expenses example

For example, a company consumes $5,000 utility in February. The expense for the utility consumed remains unpaid on the balance day (February 28). The company then receives its bill for the utility consumption on March 05 and makes the payment on March 25.

On the balance day, the accrued expense of utility is treated as a current liability (accounts payable or accrued expense) owed to the utility company, and an expense (Utility Expense) incurred by the company in February.

Accrued expenses and prepaid expenses

A related concept under accrual accounting is prepaid expenses. Accrued expenses represent the expenditures incurred before cash is paid, but there are also cases where cash is paid before the expenditures are incurred. Such expenditures are known as prepaid expenses.

Prepaid expenses are an asset on the balance sheet, as the goods or services will be received in the future. Like accrued expenses, prepaid expenses are also recorded in the reporting period when they are incurred under the accrual accounting method. Typical examples of prepaid expenses include prepaid insurance premiums and rent.

In the reporting period that the cash is paid, the company records a debit in the prepaid asset account and a credit in cash. In the later reporting period when the service is used or consumed, the firm will record a debit in expense and a credit to the prepaid asset.

Video Explanation of Accrued Expenses

Watch this short video to quickly understand how accrued expenses work.

Additional Resources

Accounting Transactions

Philosophy of Accounting

Prepaid Expenses

See all accounting resources

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