cash-flow accounting


cash-flow accounting
= CFA; = cash accounting
A system of accounting that records only the cash payments and receipts relating to transactions made by a business, rather than when the money is earned or when expenses are incurred, as in accrual accounting. It is claimed to be easier to understand and less arbitrary in its allocation processes than accrual accounting. It may be used in place of or in addition to accrual accounting and is reflected in a cash-flow statement. However, UK legislation does not permit this system of accounting to be used for published accounts.

Accounting dictionary. 2014.

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