cash receipts and disbursements approach
Definition
Method for cash budgeting in which cash flow is determined directly by matching actual receipts of cash with actual uses of cash. Suitable for periods of six months or less. See also adjusted net income approach.
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cash receipts and disbursements approach is in the Accounting & Auditing and Banking, Commerce & Finance subjects.
cash receipts and disbursements approach appears in the definitions of the following terms: adjusted net income approach, cash budget and direct method cash flow statement
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