{"id":1586,"date":"2022-05-06T05:44:41","date_gmt":"2022-05-06T03:44:41","guid":{"rendered":"https:\/\/www.kontorparken.no\/provence\/?p=1586"},"modified":"2023-01-06T11:25:13","modified_gmt":"2023-01-06T10:25:13","slug":"what-is-the-matching-principle-and-why-is-it","status":"publish","type":"post","link":"https:\/\/www.kontorparken.no\/provence\/what-is-the-matching-principle-and-why-is-it\/","title":{"rendered":"What Is the Matching Principle and Why Is It Important?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Advantages of the Matching Principle<\/a><\/li>\n<li><a href=\"#toc-1\">Matching principle limitations<\/a><\/li>\n<li><a href=\"#toc-2\">COGS Recognition and Concurrent Processes<\/a><\/li>\n<li><a href=\"#toc-6\">Deferred expenses<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"255px\" alt=\"the gaap matching principle requires revenues to be matched with\"\/><\/p>\n<p>To better understand how this concept works in the real world, imagine the following matching principle example. For example, a piece of specialized equipment may cost $25,000. It may last for ten or more years, so businesses can distribute the expense over ten years instead of a single year. AccountDebitCreditCOGS160-Deferred COGS-160To revisit the topic introduced at Time 5, COGS may be understated if you expected the RMA in step Time 5 to be a scrap event. However, as explained, you should create an explicit scrap by receiving the RMA into a scrap subinventory. Time 1 to time 2 transactions are the same as those in scenario 1. Assume a corporation produces 100 books at the cost of $4,000.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What is the goal of the matching principle quizlet?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>The matching principle guides accounting for expenses and ensures: All expenses are recorded when they are incurred during the period. Expenses are matched against the revenues of the period. The goal is to compute an accurate net income or net loss for the time period.<\/p>\n<\/div><\/div>\n<\/div>\n<p>There\u2019s no way to tell if a larger space or better location improves revenue. There is no direct relationship between these factors and a new building. Because of this, businesses often choose to spread the cost of the building over years or decades.<\/p>\n<h2 id=\"toc-0\">Advantages of the Matching Principle<\/h2>\n<p>An expense is the outflow or using up of assets in the generation of revenue. The income statement displays the product costs that account managers match to the revenue and current period costs. The matching concept is one of the most fundamental accounting principles. According to the matching principle, a corporation must disclose an expense on its income statement in the same period as the relevant revenues. Companies can use the accrual accounting method or the cash method when preparing their financial statements; however, if a company is public, it must use the accrual accounting method as specified by GAAP. This can be important for showing investors the sales revenue the company is generating, the sales trends of the company, and the pro-forma estimates for sales expectations. In contrast, if cash accounting was used, a transaction would not be recorded for a while after the item leaves inventory.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px\" alt=\"the gaap matching principle requires revenues to be matched with\"\/><\/p>\n<p>Another example of the matching principle is how to properly record employee bonuses, a type of expense indirectly tied to revenue. The first question you should ask when using the matching principle is whether or not your expenses are directly or indirectly related to generating revenue. The answer will change the way you apply the matching principle. Both adjusted entries and the matching principle help organize information already in your books. In other words, you don\u2019t need an industrial-grade eraser to make an entry. Instead, you\u2019ll simply make a new entry with the latest information. The matching principle of GAAP requires revenues be matched with ___.<\/p>\n<h2 id=\"toc-1\">Matching principle limitations<\/h2>\n<p>This matches the expense of the asset with the revenues that it generates. Using the matching principle, costs are also properly accounted for, resulting in more accurate financial statements. Because the items generated revenue, the local shop will match the cost of $1,000 with the $6,000 of revenue at the end of the accounting period. So, the expense and the revenue will be booked in September, when the revenue was generated. However, the matching principle matches expenses with the revenue they helped generate, as opposed to being recorded in the period the actual cash outflow was incurred. Liabilities are recorded on the balance sheet at the end of the accounting period.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px\" alt=\"the gaap matching principle requires revenues to be matched with\"\/><\/p>\n<p>When A\/R invoices and recognizes revenue for kit K1, costing first performs a check to determine whether all of the kit&#8217;s items have been shipped. No invoice will be created for the shipment, and the accounted amount will remain in the deferred COGS account until the sales order line is closed in Oracle <a href=\"https:\/\/personal-accounting.org\/\">https:\/\/personal-accounting.org\/<\/a> Order Management. The closing of a sales order line with uninvoiced items creates an assumption that revenue has been recognized outside of the normal process, or that revenue will never be recognized. In either case, costing moves the uninvoiced amount from the Deferred COGS account to COGS.<\/p>\n<h2 id=\"toc-2\">COGS Recognition and Concurrent Processes<\/h2>\n<p>The allocation method can be used by businesses  to match such expenses to revenue. However, matching the expenses to the earnings might sometimes be challenging.<\/p>\n<p>In this case, they report the commission in January because it is the payment month. The alternative is reporting the expense in December, when they incurred the expense. Because the cash basis of accounting does not match expenses incurred and revenues earned in the appropriate year, it does not follow Generally Accepted Accounting Principles . The cash basis is acceptable in practice only under those circumstances when it approximates the results that a company could obtain under the accrual basis of accounting. Companies using the cash basis do not have to prepare any adjusting entries unless they discover they have made a mistake in preparing an entry during the accounting period. Accrued expenses is a liability with an uncertain timing or amount, but where the uncertainty is not significant enough to qualify it as a  provision. An example is an obligation to pay for goods or services received from a counterpart, while cash for them is to be paid out in a later accounting period when its amount is deducted from accrued expenses.<\/p>\n<h2 id=\"toc-3\">Examples of the Matching Principle<\/h2>\n<p>Revenue on the customer acceptance sales order is 50 percent recognized. This can occur when contract contingencies or other revenue recognition rules require partial recognition. An RMA for 2 units pegged to the originating sales order is received into inventory and costing books the full amount of the RMA into deferred COGS. This process must be run before the Generate COGS recognition Event concurrent process.<\/p>\n<ul>\n<li>As a result, one cannot favor accrual accounting over the principle.<\/li>\n<li>The operating cycle of a company is the average time that is required to go from cash to a.<\/li>\n<li>The profits reported under the principle are more consistent throughout reporting periods, reducing huge variations.<\/li>\n<li>When expenses are recognized too early or late, it can be difficult to see where they result in revenue.<\/li>\n<li>When this occurs, Cost Management moves the balance of the sales order line from deferred COGS to COGS.<\/li>\n<li>The matching principle allows distributing an asset and matching it over the course of its useful life in order to balance the cost over a period.<\/li>\n<\/ul>\n<p>An example of revenue recognition would be a contractor recording revenue when a single job is complete, even if the customer doesn\u2019t pay the invoice until the following <a href=\"https:\/\/personal-accounting.org\/what-is-the-gaap-matching-principle\/\">the gaap matching principle requires revenues to be matched with<\/a> accounting period. Under GAAP and IFRS, a corporate bookkeeper recognizes revenue by debiting the customer receivables account and crediting the sales revenue account.<\/p>\n<h2 id=\"toc-4\">Matching Principle for the Cost of Goods Sold<\/h2>\n<p>This is the system used by individuals when budgeting household expenses and by some small businesses. The matching concept or revenue recognition concept is not used in the cash accounting method. There are situations in which using the matching principle can be a disadvantage. It requires additional accountant effort to record accruals to shift expenses across reporting periods.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"256px\" alt=\"the gaap matching principle requires revenues to be matched with\"\/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Advantages of the Matching Principle Matching principle limitations COGS Recognition and Concurrent Processes Deferred expenses To better understand how this concept works in the real world, imagine the following matching principle example. For example, a piece of specialized equipment may cost $25,000. It may last for ten or more years, so businesses can distribute&hellip;<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1586","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/www.kontorparken.no\/provence\/wp-json\/wp\/v2\/posts\/1586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kontorparken.no\/provence\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kontorparken.no\/provence\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kontorparken.no\/provence\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kontorparken.no\/provence\/wp-json\/wp\/v2\/comments?post=1586"}],"version-history":[{"count":1,"href":"https:\/\/www.kontorparken.no\/provence\/wp-json\/wp\/v2\/posts\/1586\/revisions"}],"predecessor-version":[{"id":1587,"href":"https:\/\/www.kontorparken.no\/provence\/wp-json\/wp\/v2\/posts\/1586\/revisions\/1587"}],"wp:attachment":[{"href":"https:\/\/www.kontorparken.no\/provence\/wp-json\/wp\/v2\/media?parent=1586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kontorparken.no\/provence\/wp-json\/wp\/v2\/categories?post=1586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kontorparken.no\/provence\/wp-json\/wp\/v2\/tags?post=1586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}