# accounting of cash receipts and disbursements

> A method that records revenue when cash is received, and expenses when they are paid in cash

**Wikidata**: [Q1308430](https://www.wikidata.org/wiki/Q1308430)  
**Wikipedia**: [English](https://en.wikipedia.org/wiki/Cash_method_of_accounting)  
**Source**: https://4ort.xyz/entity/accounting-of-cash-receipts-and-disbursements