{"id":444442,"date":"2019-07-23T14:55:28","date_gmt":"2019-07-23T12:55:28","guid":{"rendered":"https:\/\/www.kafinea.com\/documentation\/uncategorized\/cash-accounting\/"},"modified":"2019-07-23T14:55:28","modified_gmt":"2019-07-23T12:55:28","password":"","slug":"cash-accounting","status":"publish","type":"docs","link":"https:\/\/www.kafinea.com\/en\/help\/fiscal-years\/cash-accounting\/","title":{"rendered":"Cash accounting"},"content":{"rendered":"
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\ud83d\udccd Where to find this module?<\/strong>
Main menu > Finances > Fiscal years<\/em><\/p>\n<\/blockquote>\n

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Introduction<\/h2>\n

Cash accounting<\/strong> is a simplified accounting method in which entries are recorded at the time of actual receipt or disbursement, and not on the date the document (invoice, credit note) is issued. This method is authorized in France for certain categories of companies (BNC, micro-enterprises, certain BIC). <\/p>\n

In Kafinea, cash accounting is activated at the fiscal year level.<\/p>\n

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1. Activating cash accounting<\/h2>\n

To activate this mode:<\/p>\n

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  1. Go to Finances > Fiscal years<\/strong><\/em><\/li>\n
  2. Open the relevant fiscal year<\/li>\n
  3. Check the Cash accounting<\/strong><\/em> option<\/li>\n<\/ol>\n
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    Important:<\/strong> This choice applies to the entire fiscal year. It is recommended to define it as soon as the fiscal year is created, before recording any transactions. <\/p>\n<\/blockquote>\n

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    2. Differences with accrual accounting<\/h2>\n
    \n\n\n\n\n\n\n\n\n
    Aspect<\/th>\nAccrual accounting<\/th>\nCash accounting<\/th>\n<\/tr>\n<\/thead>\n
    Entry date<\/strong><\/td>\nDocument issue date<\/td>\nActual payment date<\/td>\n<\/tr>\n
    Receivables and payables<\/strong><\/td>\nRecorded upon issuance<\/td>\nRecorded only upon payment<\/td>\n<\/tr>\n
    Complexity<\/strong><\/td>\nMore complete, more complex<\/td>\nSimpler, less detail<\/td>\n<\/tr>\n
    Target audience<\/strong><\/td>\nAll companies<\/td>\nLiberal professions, small structures<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
    \n

    3. How it works in Kafinea<\/h2>\n

    When cash accounting is activated:<\/p>\n