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cash basis

a method of recording income and expenses in which each item is entered as received or paid.
Compare accrual basis. Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2015.
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Examples from the Web for cash basis
Historical Examples
  • I had bought those toys in New York on a ten-day cash basis, so I was hard up.

  • Now it was hard to realize that business must be brought to a cash basis.

  • We always insisted on carrying out every such little operation on a cash basis and they never failed us.

    One Way Out William Carleton
  • It had not occurred to him that elopements must be carried out on a cash basis.

    The Jungle Girl Gordon Casserly
  • The second mode of settlement, other than on a cash basis, is by borrowing and loaning balances without interest.

    Readings in Money and Banking Chester Arthur Phillips
  • She showed much disappointment when Marsden declined to trade except upon a cash basis.

    Flint Maud Wilder Goodwin
  • It rests on a cash basis, and suffers probably less from hard times than any business of its magnitude.

    The Railroad Question William Larrabee
  • On Tuesday, September 18, the debris-hunting and street-cleaning work was put upon a cash basis, the wages being $1.50.

  • I am sure no one at the posts would welcome the carrying on of business upon a cash basis—I know I should not.

  • The ability to force patrons to pay cash is a business asset, and should give us the benefits of a cash basis.

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