The supplies would be an expense of the period in which they are ordered
Accrual accounting is an accounting method in which an expense or income is recorded at the time when the transaction occurs
The purpose of accrual accounting is to match income and expenses with the period in which they occur.
If the accrual accounting method is used, the expense would be recorded when the order is made.
The other type of accounting method that can be used is the cash accounting method. In this method, an expense or income is recorded when payment is made
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