cash basis

noun

A method of accounting that tracks income and expenditure when they actually occur, rather than when they become due.

Opposite
accrual basis
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Meanings

nouncash basis (uncountable)
  1. attributiveoftenuncountableaccountingA method of accounting that tracks income and expenditure when they actually occur, rather than when they become due.

Synonyms & antonyms

nouna method of accounting in which each item is entered as payments are received or made

Opposite
accrual basis
Broader
accountingaccounting systemmethod of accounting

Synonym sets from Open English WordNet, CC BY 4.0.

Translations

Chinese Mandarin 現金收付制 /现金收付制
  • 現金收付制 /现金收付制method
Finnish maksuperuste
  • maksuperustemethod
French comptabilité de trésorerie
  • comptabilité de trésoreriemethod
Cite this entry
APA

cash basis. (n.d.). In WatkinsX Dictionary. Retrieved November 4, 2026, from https://dictionary.watkinsx.com/word/cash%20basis

MLA

“cash basis.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/cash%20basis. Accessed November 4, 2026.

Chicago

WatkinsX Dictionary, s.v. “cash basis,” accessed November 4, 2026, https://dictionary.watkinsx.com/word/cash%20basis.

Source: cash basis on Wiktionary, CC BY-SA 4.0.