Cash Basis

How to record transactions using the cash basis method in Bkper — recognizing revenue when payment is received and expenses when payment is made.

The cash basis records revenue when a payment is received and expenses when a payment is made. Unlike the accrual basis, you do not track receivables or payables — every transaction reflects actual cash movement.

Example — a printing company

A printing company buys paper and sells folders, recording each event only when money changes hands.

The accounts

Because cash basis does not track outstanding obligations, no liability-type accounts are needed. The book only requires accounts for the cash position, income, and expenses.

Bkper accounts list showing Bank Account, Client (incoming), and Papers (outgoing)

Recording the transactions

Each transaction corresponds to an actual cash movement:

Date	Amount	From Account		To Account	Description
22/07	300.00	Bank Account	>>	Papers	Expenses with papers
26/07	30.00	Client	>>	Bank Account	Client’s payment

Bkper transactions showing a cash expense for papers and a cash receipt from a client

The purchase is recorded on the date the bank pays, and the sale is recorded on the date the client’s payment arrives — not when the order is placed or the invoice issued.