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2. Cash method of accounting - Wikipedia

   en.wikipedia.org/wiki/Cash_method_of_accounting

   There are certain advantages in tax planning when the cash method of accounting is used: for instance, payment of business expenses may be accelerated before year end, in order to maximize tax deductions, whereas billings for services may be postponed to after year end, so that payments won't be received until the new year, thus postponing tax ...

3. Revenue recognition - Wikipedia

   en.wikipedia.org/wiki/Revenue_recognition

   In contrast, the cash accounting recognizes revenues when cash is received, no matter when goods or services are sold. Cash can be received in an earlier or later period than when obligations are met, resulting in the following two types of accounts: Accrued revenue: Revenue is recognized before cash is received.

4. Basis of accounting - Wikipedia

   en.wikipedia.org/wiki/Basis_of_accounting

   The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method. A third method, the modified cash basis, combines elements of both accrual and cash accounting. The cash basis method records income and expenses when cash is actually paid to or by a party.

5. Cash receipts journal - Wikipedia

   en.wikipedia.org/wiki/Cash_receipts_journal

   A Cash receipts journal is a specialized accounting journal and it is referred to as the main entry book used in an accounting system to keep track of the sales of items when cash is received, by crediting sales and debiting cash and transactions related to receipts.

6. Order to cash - Wikipedia

   en.wikipedia.org/wiki/Order_to_cash

   Order to cash (OTC or O2C) normally refers to one of the top-level (context level) business processes for receiving and processing customer orders and revenue recognition. . Order to cash is an essential function in finance; the entire cycle of events happens after a customer places an order until the customer pays for the order; that is, the order is converted to c

7. Operating cash flow - Wikipedia

   en.wikipedia.org/wiki/Operating_cash_flow

   The difference between the two reflects cash generated from operations. Cash generated from operating customers: revenue as reported; − increase (decrease) in operating trade receivables (1) − investment income (Profit on asset Sales, disclosed separately in Investment Cash Flow) − other income that is non cash and/or non sales related

8. Dying To Be Free - The Huffington Post

   projects.huffingtonpost.com/dying-to-be-free...

   The last image we have of Patrick Cagey is of his first moments as a free man. He has just walked out of a 30-day drug treatment center in Georgetown, Kentucky, dressed in gym clothes and carrying a Nike duffel bag. The moment reminds his father of Patrick’s graduation from college, and he takes a picture of his son with his cell phone.

9. Installment sales method - Wikipedia

   en.wikipedia.org/wiki/Installment_Sales_Method

   The installment sales method, is used to recognize revenue after the sale has occurred and when sales are stipulated under very extended cash collection terms. [3] In general, when the risk of not being able to collect is reasonably high and when there is no reasonable basis for estimating the proportion of installment accounts, revenue recognition is deferred, and the installment sales method ...