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  2. Cash method of accounting - Wikipedia

    en.wikipedia.org/wiki/Cash_method_of_accounting

    The cash method of accounting, also known as cash-basis accounting, cash receipts and disbursements method of accounting or cash accounting (the EU VAT directive vocabulary Article 226) records revenue when cash is received, and expenses when they are paid in cash. [1] As a basis of accounting, this is in contrast to the alternative accrual ...

  3. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    A petty cash book is a record of small-value purchases before they are later transferred to the ledger and final accounts; it is maintained by a petty or junior cashier. This type of cash book usually uses the imprest system: a certain amount of money is provided to the petty cashier by the senior cashier. This money is to cater for minor ...

  4. Cash flow - Wikipedia

    en.wikipedia.org/wiki/Cash_flow

    A cash flow (CF) is determined by its time t, nominal amount N, currency CCY, and account A; symbolically, CF = CF(t, N, CCY, A). Cash flows are narrowly interconnected with the concepts of value, interest rate, and liquidity. A cash flow that shall happen on a future day t N can be transformed into a cash flow of the same value in t 0.

  5. Accrual accounting in the public sector - Wikipedia

    en.wikipedia.org/wiki/Accrual_accounting_in_the...

    An example of the different treatment under cash and accrual accounting of a government's purchase of a building: Under cash accounting: The government's budget surplus decreases (or deficit increases) by the amount of cash used (or debt incurred) to acquire the building in the year the government takes ownership. After the year of acquisition ...

  6. Imprest system - Wikipedia

    en.wikipedia.org/wiki/Imprest_system

    The imprest system is a form of financial accounting.The most common is petty cash. [1] The basic characteristic of an imprest system is that a fixed amount is reserved, which after a certain period or when circumstances require, because money was spent, will be replenished.

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  8. BAI (file format) - Wikipedia

    en.wikipedia.org/wiki/BAI_(file_format)

    BAI, or the BAI file format, is a file format for performing electronic cash management balance reporting. The BAI format was developed and previously maintained by the Bank Administration Institute (BAI). [ 1 ]

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    Learn how to download and install or uninstall the Desktop Gold software and if your computer meets the system requirements.