0 Definitions of cash accounting on the Web:

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•A system of accounting in which revenues are recorded when they are actually received and outlays are recorded when payment is made. Compare with accrual accounting.
www.cbo.gov/budget/glossary.shtml

•The accounting system whereby only cash receipts and payments are recorded on the books as they occur. Thus, no accounting records are made when goods and services are bought or sold on credit: the recording of the transaction is delayed until the cash payment actually takes place. ...
www.vgpb.vic.gov.au/anrep978/Vgpb1/32_apx15.html

•Keeping records of money received or expended.
www.new-york-new-york-real-estate.com/c1.html

•Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.
www.rba.gov.au/Glossary/text_only.asp

•a method of bookkeeping in which income is considered earned when received and expenses are not taken into account until paid.
cfdccariboo.com/glossary.htm

•means the operator does not enter the rent due from a transient on his/her records until rent is paid.
www.portlandonline.com/auditor/index.cfm

•In developing a conceptual framework for accounting and financial reporting, a cash basis recognizes transactions and events only when cash changes hands. The cash basis is the opposite of the accrual.
www.pwc.gmu.edu/course/govt490/C3-glossary.html

•Recognizing and recording transactions based on the receipt and payment of cash, and does not depend or recognize the timing of related resource movements or the stocks of resources (other than cash) at the end of a reporting period.
www-agecon.ag.ohio-state.edu/class/AEDE601/glossary/glossc.htm

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