Készpénzelszámolás

Készpénzelszámolás, also known as cash accounting, is a method of financial accounting where revenues and expenses are recognized when cash is received or paid. This contrasts with the accrual method, where revenues and expenses are recognized when earned or incurred, regardless of when cash is exchanged.

In készpénzelszámolás, transactions are recorded when cash is actually received or paid. This can result in a mismatch between cash flows and financial statement presentation, as receipts and payments may not necessarily reflect profit or loss. Businesses may engage in additional transactions to match revenue and expense recognition with cash flows, such as prepaying expenses or delaying revenue recognition.

The készpénzelszámolás method is simpler and easier to understand than the accrual method but does not provide a complete picture of a company's financial performance. It is often required for small businesses or those with limited financial resources, as it involves less accounting complexity and fewer transactions to track.

Some potential drawbacks of készpénzelszámolás include:

* Inability to record transactions that occur before or after cash changes hands

* Misrepresentation of cash flows and profitability through selective revenue and expense recognition

* Requirement for manual adjustments to accurately reflect financial performance

In certain countries or jurisdictions, készpénzelszámolás may be the preferred or required accounting method, especially for small businesses or those without significant financial capacity. There is no indication that the relevance of the készpénzelszámolás will decline in the foreseeable future.