Modified cash basis
The bookkeeping practice of recording Sales and expenses on an accrual Basis for Long-term assets and a cash Basis for short-term Asset.
Related Terms: 12
Asset, Basis, Cash, Cash basis, Expense, Long, Long-term, Record, Sales, Short-term, Short, Term
Semi Related Terms: 501 CLICK HERE TO VIEW
10-K,
Accrual basis accounting,
Accrued expense,
Active asset,
Adjusted basis,
Allowance for depreciation,
Alternative assets,
Asset,
Asset/equity ratio,
Available assets,
Asset management account,
Accrual bond,
Accrual of discount,
After-tax basis,
Amortization of premium,
Asset-backed security,
Asset swap,
All or any part,
Asset acquisition,
Asset class,
Asset financing,
Add-on service,
Abstract of title,
As is,
Attorney in fact,
Amortization term,
Asset-based finance,
Asset-based lending,
Asset conversion loan,
Assignment of mortgage,
A shares,
Asset allocation fund,
Assets under management,
Asset turnover,
At the money,
Across the board,
Additional paid-in capital,
Against the box,
At the bell,
At the close,
At the figure,
At the full,
At the market,
At the opening order,
Automated Pricing and Reporting System,
Away from the market,
Below the line,
Book inventory,
Book profit,
Books of final entry,
Books of original entry,
Book value per share,
Banking Act of 1933,
Book-entry security,
Bureau of Public Debt,
Brought over the wall,
Buying on margin,
Buy on close,
Buy on opening,
Buy the book,
Balance of payments,
Basis point,
Board of Governors,
Basis,
Basis trading,
Buying basis,
Breaking the syndicate,
Bill of exchange,
Bill of sale,
Breach of trust,
By the book,
Bank term loan,
Bulk sales escrow,
B shares,
Buy and write,
Breadth-of-market theory,
Beat the gun,
Capital asset,
Cash,
Cash asset ratio,
Cash basis,
Cash budget,
Cash control,
Cash conversion cycle,
Cash cycle,
Cash earnings,
Cash equivalence,
Cash journal,
Cash ratio,
Cost Of Goods Sold,
Cost of sales,
Cash reserves,
Central assets account,
Cash equivalents,
Certificate of Participation,
Committee on Uniform Securities Identification Procedures,
Cash account,
Code of procedure,
Cash dividend,
Capitalization of income,
Cost of Living Adjustment,
Cost-of-living index,
Council of Economic Advisers,
Cash and carry trade,
Cash commodity,
Cash market,
Cash price,
Cash settlement,
Chasing the market,
Chicago Board of Trade,
Commodities Exchange Act,
Cost basis,
Cash surrender value,
Cash value,
Cash value life insurance policy,
Cash withdrawal,
Convertible term insurance,
Cost-of-living rider,
Certificate of stock,
Cost of carry,
Certificate of title,
Contract for deed,
Contract sale,
Cancellation of debt,
Cash advance,
Cash collateral,
Cash credit,
Cash-out refinancing,
Certificate of Claim,
Cost of debt capital,
Cost of funds,
Contingent deferred sales charge,
C shares,
Class of options,
Close to the money,
Cash Against Documents,
Certificate of Occupancy,
Cloud on title,
Cash-balance plan,
Cash or Deferred Arrangement,
Capital Asset Pricing Model,
Cash sale,
Class A Shares,
Class B Shares,
Crash of 1929,
Crash of 1987,
Child and dependent care credit,
Coefficient of determination,
Cup and handle,
Cash buying,
Cash delivery,
Certificate of delivery,
Close a position,
Cornering the market,
Curbs in,
Days Sales Outstanding,
Discretionary expense,
Double-entry bookkeeping,
Deposit in transit,
Date of issue,
Date of payment,
Division of Enforcement,
Division of Investment Management,
Division of Market Regulation,
Date of record,
Dividend in arrears,
Desk (the),
Division of labor,
Decreasing term life,
Discounted Cash Flow Analysis,
Doing business as,
Durable Power of Attorney,
Date of maturity,
Debtor in possession,
Debtor-in-possession financing,
Deed of Release,
Deed of Trust,
Discharge of bankruptcy,
Discharge of lien,
Due-on-sale clause,
Deep in the money,
Deep out of the money,
Deed of Surrender,
Department of Housing and Urban Development,
Dogs of the Dow,
Depth of market,
Earning asset,
Expense,
Eurodollar certificate of deposit,
Ex-legal,
Either-or order,
Edge Act,
E-mini,
Exchange for futures,
Exchange for physical,
Exchange of spot,
Exchange versus cash,
Ex-pit transaction,
Ex-all,
Ex-warrants,
Employee Retirement Income Security Act of 1974,
Ex-rights,
Ex-rights date,
Financial asset,
First In First Out,
Fixed asset,
Federal Savings and Loan Association,
Flow of funds,
Fill or kill,
Front-ending an order,
Forward P/E,
Factors of production,
Favorable balance of trade,
Fee-for-service,
Form 8-K,
Form S-1,
Friends and family offering,
Fair Credit Reporting Act,
Fair Debt Collection Practices Act,
Forward sale,
Full faith and credit,
Family of funds,
Fund of funds,
Free and clear,
Federal Insurance Contributions Act,
Free right of exchange,
Gross sales,
Glass-Steagall Act,
G-7,
General Agreement on Tariffs and Trade,
G-8,
Group sale,
Growth and income fund,
Gather in the stops,
Going long,
Going short,
Hidden asset,
Hart-Scott-Rodino Act of 1976,
Hit the bid,
House of issue,
Health Insurance Portability and Accountability Act,
Holder in due course,
Home equity line of credit,
Home Mortgage Disclosure Act,
Head and shoulders,
Hammering the market,
Held at the opening,
Holding the market,
Inactive asset,
Intangible asset,
In escrow,
Intermediate-term,
In-house,
Investment Advisor Act of 1940,
Investment Company Act of 1940,
In line,
Insider Trading sanctions Act of 1984,
Interest expense,
Internal Rate of Return,
Indication of interest,
In intestacy,
In play,
In-process research and development,
I/O strip,
Installment sales contract,
In-service withdrawal,
Imbalance of orders,
In and out,
In sympathy,
In the tank,
Jointly and severally,
Jumping the gun,
Joint and several liability,
Joint and survivor annuity,
Last In First Out,
Lender of last resort,
Law of one price,
Long,
Long Bond,
Long position,
Long-term,
Lending at a rate,
Limit-on-close order,
Limit order book,
Long Market Value,
Law of demand,
Law of supply,
London International Financial Futures and Options Exchange,
Long hedge,
Level term insurance,
Long-term care insurance,
Long-term debt,
Long-Term Equity Anticipation Securities,
Letter of comment,
Legal assets,
Line of credit,
Lock-in,
Long-term mortgage,
Long leg,
Long straddle,
Long-term lease,
Leading the market,
Locked in,
Long-term gain or loss,
Last sale,
Level I quotes,
Long squeeze,
Modified cash basis,
Medium-term,
Medium-term bond,
Make a market,
Market on close order,
Medium of exchange,
Net book value,
Net current assets,
Net quick assets,
Net sales,
Net tangible assets,
Non-cash expense,
Noncurrent asset,
Non-financial asset,
Negotiable certificate of deposit,
Negotiable Order of Withdrawal,
Notice of Sale,
National Association of Securities Dealers,
National Association of Securities Dealers Automated Quotations system,
Nominal asset,
Net Asset Value,
Null and void,
Nonperforming asset,
Notice of Default,
National Association of Real Estate Investment Trusts,
No book,
Off the books,
Operating cash flows,
Other current assets,
Other long term liabilities,
Office of Thrift Supervision,
Out-of-favor,
Over-the-Counter,
On-floor order,
On margin,
Or better,
Opinion of title,
On account,
On-the-spot loan,
Out of the money,
Old age, survivors, and disability insurance,
On-balance volume,
On close,
On open,
On the opening,
Order book official,
Petty cash,
Pooling of interests,
Profit and loss statement,
Payment-in-kind security,
Price Value of a Basis Point,
Payment for order flow,
P&L,
Provision for income taxes,
Power of Attorney,
Preforeclosure sale,
Prioritization of debt,
Plan asset,
Prudent Expert Act,
Paid-in capital,
Paid-in surplus,
Private Investment in Public Equity,
Preservation of capital,
Point-and-figure chart,
Painting the tape,
Public book,
Quick assets,
Real asset,
Record,
Reports and Records,
Return of capital,
Return on Capital,
Return on Invested Capital,
Return on Total Assets,
Reading the tape,
Regulation D,
Regulation G,
Regulation T,
Regulation U,
Round of funding,
Rules of Fair Practice,
Rate of exchange,
Reciprocal of European terms,
Record date,
Retail sales index,
Regulation A,
Right of first refusal,
Right of rescission,
Revolving line of credit,
Right of recourse,
Rule of 78,
Right of redemption,
Retirement Equity Act of 1984,
Return on Capital Employed,
Rate of return,
Real rate of return,
Sales,
Sales ledger,
Selling, General and Administrative Expenses,
SG&A,
Single-entry bookkeeping,
Stranded asset,
Sales charge,
Sales fee,
Savings and Loan,
Short-term reserves,
Sight letter of credit,
S&L,
Securities and Exchange Commission,
Series EE bond,
Short bond,
Short-term,
Segregation of securities,
Sell the book,
Same-store sales,
Standard of living,
Short hedge,
Strong basis,
Short interest,
Short interest ratio,
Statute of Limitations,
Sale and leaseback,
Satisfaction of debt,
Staggered board of directors,
Selling the spread,
Short leg,
Short market value,
Short straddle,
Savings Incentive Match Plan for Employees,
Selling short,
Selling short against the box,
Short,
Short cover,
Shorting against the box,
Short position,
Short purchase,
Short sale rule,
Short squeeze,
Sales tax,
S Corporation,
Short-term gain or loss,
Subchapter M,
Subchapter S Corporation,
Schedule C,
Securities Act of 1933,
Securities Acts Amendments of 1975,
Securities Exchange Act of 1934,
Seek a market,
Short swing profits,
Short swing rules,
S&P phenomenon,
Stop and reverse,
Tangible asset,
Total assets,
Term CD,
T-Bill,
Term,
Term bond,
Term to maturity,
Take a position,
Trailing P/E,
Term insurance,
Total asset turnover,
Tenancy by the entirety,
Term deposit,
Term loan,
Truth in Lending,
Term trust,
The Street,
Timing the market,
Tax basis,
Taxpayer Relief Act of 1997,
Tax Reform Act of 1986,
Tax Reform Act of 1993,
Tax sale,
Take a bath,
Term repo,
Term sheet,
U.S. Government Agency Security,
U.S. Savings Bond,
U.S. Treasury,
U.S. Treasury Bill,
U.S. Treasury Bond,
U.S. Treasury Note,
U.S. Treasury Securities,
Uniform Securities Act,
Unit of trade,
Unit of trading,
Williams Act,
Waiver of premium,
Widow-and-orphan stock,
Wash sale rule,
When, as, and if issued,
X or XD