Revenue: accrual vs. cash basis reference
This page explains the two revenue-recognition methods available on MapleGather financial reports, when each one fires, and which to choose for common use cases.
The two bases
Section titled “The two bases”| Basis | When revenue is recognized | MapleGather data field | Default? |
|---|---|---|---|
| Accrual | When you issued the invoice | Invoice.issuedAt |
Yes — the default for Revenue summary |
| Cash | When the payment was received | Payment.processedAt |
No — toggled on by you |
When to use each
Section titled “When to use each”Use Accrual when:
- You’re doing standard accrual-basis accounting or preparing financial statements.
- You need to match revenue to the period when it was earned, not when money arrived.
- Your accountant or auditor works in accrual.
Use Cash when:
- You’re reconciling against your bank statement. Banks record deposits, not invoices.
- You want to see only the money your organization has actually received in its account.
- You’re preparing a treasurer’s report for a board meeting and want “money in hand” figures.
How to toggle
Section titled “How to toggle”On a revenue report, choose Accrual or Cash in the report filters, then run the report. Most bank reconciliation uses Cash.
The basis note under the results states which basis is active and what it means — for example, “Basis: Cash = recognized when payment received.”
Test-mode exclusion
Section titled “Test-mode exclusion”All financial reports exclude Payment.mode = test records by default (sandbox isolation). Turn on Show test-mode to include test payments; a clear banner appears when test-mode data is included so the figures are not mistaken for live revenue.