Comptabilité sur une base de caisse

Income is reported in the year it is received, and expenses are deducted in the year they are paid.

, a business records revenue and expenses in the period in which they are actually received or paid, rather than in the period in which they are incurred.

Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.

An accounting method which reports expenditures and revenues when the actual cash outflow or inflow has occurred.

The method of accounting where purchases and sales are recorded in the accounts books when they actually occur.

A way of simplifying your VAT accounting. Cash accounting is one way, meaning you pay VAT to HMRC when customers have paid you, rather than when you invoice them.

Annual returns are to be compiled on a cash basis, that is only actual, completed transactions are disclosed.  A payment by cheque is reported when the cheque has been presented and money has actually changed hands, not when it is written.

Cash Accounting records only cash payments and records them at the times these payments occur.