Q.3-1RQ

Question

What is the difference between cash basis accounting and accrual basis accounting?

Step-by-Step Solution

Verified
Answer

Under the cash basis accounting, revenues and expenses are recording on the basis of cash receipt or payment, whereas under accrual basis of accounting, it is recorded on the basis of earned or incurred.

1Explanation on Cash Basis Accounting

Cash basis accounting records the transactions that are cash nature only. The revenues and expenses are recorded when cash is received or paid by the business. This method is allowed under GAAP. 

2Explanation on Accrual Basis Accounting

Accrual basis of accounting records the revenues of the business when it is earned, in case of expense it is recorded when it is incurred. It is not affected by cash receipt or payment.