That's a nice clarification, but I don't follow why the choice of accrual
or cash basis determines which side each date logically belongs on ?

For me it seems more logical to have a fixed ACCRUALDATE=CASHDATE ordering,
so that in the common case they are also ordered chronologically. You don't
want to change all your dates if you switch from cash to accrual accounting,
and as noted in that thread it's common to mix both in a journal.


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