GnuCash business features are strictly accrual accounting only - any cash-basis reporting requires workarounds. The https://wiki.gnucash.org/wiki/Cash_Based_Accounting wiki lacks detailed steps despite being the definitive reference.
Try this for your 2025 Canadian tax example: Profit & Loss on Cash Basis: Cash Income = P&L Income - (Dec 31 A/R - Jan 1 A/R) Cash HST Collected = HST Liability - Net A/R Increase Cash Expenses = P&L Expenses - (Dec 31 A/P - Jan 1 A/P) so adjust if required 1. Run P&L for 2025 (accrual: $13k work, $1.69k HST) 2. Run Balance Sheets for Jan 1 and Dec 31 (A/R subtotal: $3k net increase) 3. $13k - $3k = $10k taxable cash income 4. $1.69k - $0.39k = $1.3k HST actually collected 5. Transaction Report detail: Filter by payment dates (bank deposits) instead of invoice dates, Accounts: Income accounts only The major downsides: 1. Fiddly manual multi-report process prone to transcription errors 2. Gross-level adjustment loses per-account detail (QuickBooks for example allows seamless switching between accrual and cash basis reporting). Enhanced reports as suggested in wiki would eliminate this workaround entirely. Australian GST users face identical issues. Regards _______________________________________________ gnucash-user mailing list [email protected] To update your subscription preferences or to unsubscribe: https://lists.gnucash.org/mailman/listinfo/gnucash-user ----- Please remember to CC this list on all your replies. You can do this by using Reply-To-List or Reply-All.
