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Cash Basis of Accounting

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PPGPortal > Home > Concept Dictionary > B, C > Cash Basis of Accounting
 

Cash Basis of Accounting 

Accounting system under which revenues are recorded when cash is received and expenses are recorded when cash is paid.

(Graham, Andrew. 2007. Canadian Public-Sector Financial Management. Kingston, ON: School of Policy Studies, Queen’s University; Montreal: McGill-Queen’s University Press.)

 

     

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