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What is accrual-based cash management?

  • Management Dictionary
  • Accounting and editing
30 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.

Mots clés
  • Accrual accounting, Cash, Period matching principle

Auteur.e(s)

BASSIN Claire
Associate Professor
iaelyon School of Management

Institution(s)

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