There are two bases used to determine the net result of the company's business from profit or loss for a specific financial period, which are the accrual basis and the cash basis. In about 1500-2000 I write an article on the basis of accrual and settlement restrictions with the following terms: - The difference between the accrual basis and the cash basis, with two numerical examples illustrating this difference.

- The idea of settlement entries and the goal of preparing them at the end of the accounting period.

- Types of settlement constraints with an explanation of each type.

- Give an example / or practical examples in numbers for each type of settlement constraint