Cash Versus Accrual Accounting (Completed)
Date: Thursday, January 22, 2026
Instructor: Robert K Minniti
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs |
|
This course is designed to introduce participants to the basic concepts of Cash versus accrual accounting and when each type of accounting can or must be used. We will review the two different accounting methods and consider the different accounting principles that need to be applied. Examples of accounting transactions will be reviewed and discussed
Who Should Attend
This course would be appropriate for, CPAs, CMAs, CGMAs, CIAs, CFEs, CFOs, CEOs, employees, staff accountants, managers, and anyone who is interested in obtaining a basic understanding of cash basis versus accrual basis accounting.
Topics Covered
- Cash Accounting
- Accrual Accounting
- Accounting Transactions
- Matching Principle
- Revenue Recognition
Learning Objectives
- Distinguish between accrual-basis accounting and cash-basis accounting
- Identify the revenue recognition principle
- Identify the matching principle
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
None
Advance Preparation
None
