Financial Management: Cash vs. Accrual Accounting
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This publication explains the differences between cash and accrual accounting and suggests how farmers and ranchers can get the best of both accounting systems. There are sample income statements and a table to illustrate the adjustment of cash basis records to approximate accrual basis records.
Description4 pp., 6 tables
Klinefelter, Danny A.; McCorkle, Dean; Klose, Steven (2008). Financial Management: Cash vs. Accrual Accounting. Available electronically from