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Glossary of the 1993 SNA - Definition of Term

Term	Cash accounting
Definition	Cash accounting records only cash payments/receipts and records them at the times these payments/receipts occur.
Paragraphs	3.92.

It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.

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