# Accounting method: accrual (default) vs cash

> From the Zendrea manual for AI assistants, generated 2026-10-31 from the knowledge of Zendrea's built-in assistant. All topics: https://www.zendrea.ch/llms.txt; all of them in one file: https://www.zendrea.ch/llms-full.txt. Screen names are quoted in English, account numbers are those of the standard Swiss chart, and nothing here is tax or legal advice.

This app is **accrual by default** (Soll): revenue/expenses are recognised when invoiced, and the routing/booking rules in every section below ALWAYS apply unchanged regardless of method. There is a **checkbox under Settings → Company** — "Use cash-basis accounting", default off — that switches the company to the **cash method** (Ist). The country-specific method name and eligibility, where applicable, are covered in the topic [switzerland](https://www.zendrea.ch/docs/switzerland.md).
Cash mode is a **reporting lens only — it changes no bookings, no accounts, and no payment workflow.** Its only effects: (1) the **income statement** recognises each revenue/expense in the period its payment actually moved, and leaves unpaid items out; (2) the **balance sheet** still shows the same accrual positions but drops its "balanced" check (cash-basis reporting needs no balancing balance sheet); (3) both reports are titled "(cash basis)". The trial-balance/accounts views stay accrual. You can switch the checkbox freely — nothing in the ledger changes. (Note: VAT stays on the agreed-consideration method for now; cash applies to the income statement, not VAT.)