Cash Basis Accounting


Cash Basis Accounting (Dasar Tunai/Kas) adalah salah satu dasar atau metode dalam melakukan pencatatan akuntansi di mana perusahaan akan mengakui pendapatan pada saat kas benar-benar diterima secara tunai atau adanya penerimaan uang (adanya aliran kas masuk) dan mengakui biaya diakui pada saat kas benar-benar dikeluarkan saat itu juga (adanya pengeluaran uang/aliran kas keluar).[1]

Referensi

  1. ^ "METODE AKUNTANSI BERBASIS KAS DAN AKUNTANSI BERBASIS AKRUAL". Accounting. Diakses tanggal 2020-10-29.


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