The service involves keeping records of accruals and deferrals (of costs and revenues) in accordance with the matching principle set out in the Accounting Act. Costs and revenues are analysed so that they are correctly assigned to the appropriate reporting periods, ensuring a reliable and compliant picture of the company’s financial situation. Scope: identifying costs and revenues that require accrual/deferral treatment; making the appropriate accounting entries; checking and analysing the value of accruals in subsequent periods; preparing statements and reports for the financial statements.