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social science subjects > health and social care > health care management > accounting and activity-based costing > cash basis of accounting
social science subjects > business and management > finance > cash basis of accounting

Preferred term

cash basis of accounting  

Definition

  • The cash basis of accounting is one in which revenues are not recognized until cash is received and expenses are not recognized until cash is disbursed. The cash basis of accounting is considered an “other comprehensive basis of accounting” (OCBOA), as that term is used in accounting literature. [Source: Encyclopedia of Health Care Management; Cash Basis of Accounting]

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https://concepts.sagepub.com/social-science/concept/cash_basis_of_accounting

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