# Cash accounting (also in German; sometimes also Actual Receipts Method)

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- Post ID: 589003
- Modified: 2023-07-25T21:00:33+00:00
- Language: en

## Definition

The recording of all commercial transactions occurs at the time of payment, and the credit or debit is made in the accounting period in which the payment was received (method of accounting in which income and expense items are recorded and recognized when cash is received or disbursed). - See accrual principle, distribution principle, measurability, cash accounting, recognition, interest change proviso. - Cf. Deutsche Bundesbank Monthly Report of March 2005, pp. 34 f. (p. 35 overview of the impact of the respective calculation method on the balance of payments). Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

## Machine-readable

- Generator: Merk Knowledge 2.0.0