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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. Basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Basis_of_accounting

    In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. [1] The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method. A third method, the modified cash basis, combines elements of both accrual and cash accounting.

  4. Net income - Wikipedia

    en.wikipedia.org/wiki/Net_income

    In business and accounting, net income (also total comprehensive income, net earnings, net profit, bottom line, sales profit, or credit sales) is an entity's income minus cost of goods sold, expenses, depreciation and amortization, interest, and taxes, and other expenses for an accounting period.

  5. Cash basis accounting - Wikipedia

    en.wikipedia.org/?title=Cash_basis_accounting&...

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  6. Other comprehensive basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Other_Comprehensive_Basis...

    Income-tax-basis financial statements. Cash-basis and modified-cash-basis financial statements. Financial statements prepared using definitive criteria having substantial support in accounting literature that the preparer applies to all material items appearing in the statements (such as the price level basis of accounting).

  7. How do you calculate cost basis on investments? - AOL

    www.aol.com/finance/calculate-cost-basis...

    Cost basis in investments: What it is and how to calculate it. Cost basis is the original value of an investment, typically the price you bought it for. It’s used to calculate capital gains or ...

  8. UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

    images.huffingtonpost.com/2013-03-09-amicus.pdf

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  9. Cash-basis versus accrual-basis accounting - Wikipedia

    en.wikipedia.org/?title=Cash-basis_versus...

    Language links are at the top of the page across from the title.