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What is accrual-based cash management?

  • Accounting and editing
41 views

Accrual accounting, which applies to commercial businesses, requires that all commitments made or received during a given financial year be recorded in that year, regardless of the actual payment date.
Thus, it is not the payment or cash collection that determines the recognition of expenses and revenues for the year, which explains the differences between cash flow and accounting profit.

Keywords
  • Accrual accounting, Cash, Period matching principle

Author(s)

BASSIN Claire

Associate Professor

iaelyon

Institution(s)

Video(s) of the same institution(s)

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What is sustainability reporting?

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What is solvability?

  • Management Dictionary
Accounting and editing
Accounting and editing

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