However, the university uses the accrual basis of accounting and that means we record ... Under an accrual accounting system, the recognition of revenue is independent from when the cash is received.

Expenses should only be credited under the limited circumstances provided in the Revenue Definition and Recognition section of the OUC Accounting Handbook. Typically this occurs only when the ...

Kang, Jung Koo, and Paul M. Healy. "Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup." Harvard Business School Multimedia/Video Supplement 124-710, February 2024.