当您开始业务时，您可能选择使用现金基础会计。现金是记录您的书籍的最简单方法。交易很少有适合新业务。
随着您的业务增长，您可能会考虑切换到应计计费方法。应计会计为财务管理提供了几个津贴。如果您的业务增长到一定规模，您可能需要使用应计会计。
了解如何将书籍从现金基础转换为应计会计。但是，首先，看看两个会计方法之间的差异。
Difference between cash basis and accrual
There are several key differences between cash basis and accrual. Depending on which method you use, you recognize transactions at different times.
现金基础会计is a single-entry bookkeeping method. For every business transaction, you make one entry. Record money when it changes hands. When you receive a payment, record the income. When you make a payment, record the expense.
应计会计is a double-entry accounting method. For every business transaction, you record at least two opposite and equal entries. Each entry is either a debit or credit.借记和学分根据帐户增加或减少书籍中的帐户。
现金基础会计是一个更简单的簿记选项。应计会计往往更准确，并更清楚地了解您的长期财务。
想要了解有关现金依据和应计核算的更多信息吗？看看我们的自由guide,现金基础的基本指南与应计，获取更多信息。
How to switch from cash basis to accrual
要将您的书籍转换为从现金基础转换为应计，您需要完成多项任务。首先，您必须调整您的书籍以反映应计方法。您还必须填写并使用IRS填写表格以请求更改。
调整您的书籍
如果您决定将书籍从现金基础切换到应计，则必须调整您的记录。在应计会计中，您可以占收入和费用。
A cash to accrual conversion can be broken down into several steps. When you go from cash basis to accrual basis, do the following:
- 添加应计和预付费用
- 添加应收账款
- 减去现金支付，现金收据和客户预付款
＃1。添加应计和预付费用
Accrued expenses， 要么accrued liabilities，有利于您所产生但尚未支付。例如，您可以从供应商收到材料，并为您发票。你现在从货物中受益，但在以后，您将不会支付它们。
To switch to accrual, record any accrued expenses, such as unpaid bills and wages earned by employees who you have not paid yet.
预付的费用是您与您未耗尽的资产相关的现金支付。您在一个会计期间支付某些东西，但不要立即使用它。例如，保险通常是预付费费用，因为您支付了前面并在一段时间内使用它。
当您转换为应计会计时，移动任何预付的费用从当前会计期间到资产账户。
＃2。添加应收账款
应收账款(AR) is money owed to your business. If you provide a good or service and invoice a customer, you gain a receivable. The invoice amount remains a receivable until the customer pays you.
使用现金基础会计，您不记录应收账款in your books. To switch to accrual, add any unpaid customer invoices to your books. Once the invoice is paid, move it to a revenue account.
＃3。减去现金支付，现金收据和客户预付款
切换到应计会计时需要减去一些事务。这些条目包括现金支付，现金收据和客户预付款。
现金付款意味着任何现金支付费用。改accrual, subtract cash payments that pertain to the last accounting period. By moving these cash payments to the previous period, you reduce the current period’s beginning retained earnings.
现金receipts在目前期间收到可能需要减去。如果销售在前一期开始且您在当前收到现金时，您需要在当前期间撤销销售，并将其记录为最后一段期间的应收款项（销售发生）。当您减去现金收据时，调整当前期间的开始留存收益。
客户预付款are payments received before you deliver a product or service. In cash accounting, the prepayment is entered as a sale. For accrual accounting, record the prepayment as a short-term liability until you provide the good or service.
现金to accrual conversion examples
查看以下现金到应计转换示例。
现金到应计转换示例1：收入
Let’s say you make a sale and invoice the customer for $800. In the same accounting period, you receive $200 from the customer. Record these entries in your books:
| Acount | 借方 | Credit |
|---|---|---|
| 现金 | 200 | |
| 收入 | 200 | |
| Total | 200 | 200 |
With cash-basis, you only record the money you actually receive from the customer ($200). The $600 difference from the sale does not appear in your books because you have not received it yet.
To convert your books to accrual at the end of the period, recognize the outstanding sales due.
| Acount | 借方 | Credit |
|---|---|---|
| Accounts Receivable | 600 | |
| 收入 | 600 | |
| Total | 600 | 600 |
收益转换条目的现金修复了应收账款账户。它显示了客户仍然优秀的600美元。该条目还增加了收入，以显示该期间的总销售额。
现金到应计转换示例2：费用
Let’s say a supplier invoices you for $500 during the accounting period. In that same period, you pay $200 to the supplier. Record the following entries:
| Acount | 借方 | Credit |
|---|---|---|
| 花费 | 200 | |
| 现金 | 200 | |
| Total | 200 | 200 |
In cash basis, you only recognize the amount you actually paid. You do not reflect the remaining $300 balance you owe in your books.
To convert your books to accrual at the end of the period, recognize the outstanding amount you owe.
| Acount | 借方 | Credit |
|---|---|---|
| 花费 | 300 | |
| Accrued Expenses Payable | 300 | |
| Total | 300 | 300 |
The cash to accrual conversion entry fixes the accrued expenses payable account. It shows the $300 you still owe to the supplier. The entry also increases the expense account to show the total expenses for the period.
表格3115现金应计
当您提交您的第一个时，您会通知您的会计方法的IRS小企业纳税申报表。To request a change in your accounting method, use表格3115.。
You can file Form 3115 any time after the first day of the year. The earlier you file the form, the more time the IRS has to work through any issues.
附上你的损益表and资产负债表从上年到3115。包括您与表格的书籍所做的任何调整。
When you fill out Form 3115, you report the section 481 adjustment. The 481 adjustment corrects issues with duplicating or omitting transactions during the transition. The section 481 adjustment reflects the changes you made to your books when switching from cash basis to accrual.
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