Cash Accounting Method

CR - Credit

DR - Debit

Fees

TRANSACTION DESCRIPTION	REQUIRED G/L ACCOUNTS
REGULAR CASH ASSET	PREPAID CASH ASSET	PREPAID CASH LIABILITY	FEES INCOME
Cash Receipt - Positive	DR			CR
Cash Receipt - Negative	CR			DR
Prepaid Applied			DR	CR
Prepaid Deposit - Positive		DR	CR
Prepaid Deposit - Negative		CR	DR

Expenses

TRANSACTION DESCRIPTION	REQUIRED G/L ACCOUNTS
	REGULAR CASH ASSET	PREPAID CASH ASSET	PREPAID CASH LIABILITY	EXPENSES INCOME/ OFFSET
Cash Receipt - Positive	DR			CR
Cash Receipt - Negative	CR			DR
Prepaid Applied			DR	CR
Prepaid Deposit - Positive		DR	CR
Prepaid Deposit - Negative		CR	DR

Taxes

TRANSACTION DESCRIPTION	REQUIRED G/L ACCOUNTS
	REGULAR CASH ASSET	PREPAID CASH ASSET	PREPAID CASH LIABILITY	TAX LIABILITY
Cash Receipt - Positive	DR			CR
Cash Receipt - Negative	CR			DR
Prepaid Applied			DR	CR
Prepaid Deposit - Positive		DR	CR
Prepaid Deposit - Negative		CR	DR

Interest

TRANSACTION DESCRIPTION	REQUIRED G/L ACCOUNTS
	REGULAR CASH ASSET	PREPAID CASH ASSET	PREPAID CASH LIABILITY	INTEREST/ SURCHARGE INCOME
Cash Receipt - Positive	DR			CR
Cash Receipt - Negative	CR			DR
Prepaid Applied			DR	CR
Prepaid Deposit - Positive		DR	CR
Prepaid Deposit - Negative		CR	DR