Digital salary payment What is the reason for the "don't want to use" group?
If you write the contents roughly
There are still many cash-basis stores in the retail industry, and there are people who cannot cope with their age. ”“ We should hurry to ensure security first. ”
On June 6, the Bestyle Group announced the results of a survey on the theme of "digital salary payment lifted."The survey is ... → Continue reading
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Cash basis(Genkinshugi,British: Cash basisWhat isAccountingOne of the conceptsRevenueとcostThecashRefers to accounting principles recognized at the time of delivery.Recognize revenue and expenses at the time of closing a transaction regardless of the time of cash deliveryaccrual basisIs the opposite concept.Accounting methods using these are usually called "cash basis accounting" and "accrual basis accounting", respectively.Cash basisRealization basisAlso called.
In the cash basis, since income and expenses are linked to cash, there is little room for difference, and it can be expected that management effort will be reduced.Margin tradingUnable to handle assetsDepreciationEtc. cannot be doneFinancial accountingAs there are many problems, except in special casesCorporate accountingIt is not allowed to be used in.
When the service is provided:
- No journal
Upon receipt of cash:
Debit Credit Cash 150,000 Revenue 150,000
Upon receipt of service:
- No journal
When paying cash:
Debit Credit Cost 200,000 Cash 200,000