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 any financial report, find the Accrual / Cash toggle in the filter bar. Select ? next to the toggle to see the plain-language explanation: “Accrual = counted when you billed it. Cash = counted when the money arrived. Most bank reconciliation uses Cash.”
The basis footer note at the bottom of every rendered report always states which basis is active and a one-line reminder of what that means.
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.