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2002•Shuiwu yu jingjiRequires access

The Accounting of the Accounting on the Cash Basis and the Institutional Account of Payment

Cao Yu-li

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Abstract

The Accounting System of Public Institutions carried out from Jan. 1st, 1998 stipulates that the accounting on accrual basis should be used in the operating expenses and receipts and accounting on the cash basis should be used in the non - productive business. Therefore, some problems maybe meet with in practice, such as recording principle and recording practice because of the accounting on the accrual basis and the accounting on the cash basis. These problems should be solved.

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What this paper is about

The Accounting System of Public Institutions carried out from Jan. 1st, 1998 stipulates that the accounting on accrual basis should be used in the operating expenses and receipts and accounting on the cash basis should be used in the non - productive business. Therefore, some problems maybe meet with in practice, such as recording principle and recording practice because of the accounting on the accrual basis and the accounting on the cash basis. These problems should be solved.

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Available abstract

The Accounting System of Public Institutions carried out from Jan. 1st, 1998 stipulates that the accounting on accrual basis should be used in the operating expenses and receipts and accounting on the cash basis should be used in the non - productive business. Therefore, some problems maybe meet with in practice, such as recording principle and recording practice because of the accounting on the accrual basis and the accounting on the cash basis. These problems should be solved.

Key concepts: Accounting, Revenue recognition, Accrual, Business, Accounting information system, Accounting standard, Cash, Payment

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