kassapõhine arvestus

Terminological databases

ID 787212 Last modified 31.05.2025

Domain accountancy & debiting

cash based accounting

majandustehingute kajastamine vastavalt majandustehinguga seotud raha laekumisele või väljamaksmisele

business transactions are recorded when cash is paid or received for the transactions

kassapõhine arvestus

Usage examples

Füüsilisest isikust ettevõtja võib pidada kassapõhist arvestust, sellisel juhul kirjendab ta algdokumentide alusel majandustehingud päevaraamatusse vaid siis, kui raha laekub või siis, kui ta on raha välja maksnud.

cash based accounting

Usage examples

Cash basis refers to a major accounting method that recognizes revenues and expenses at the time cash is received or paid out. Using cash based accounting, the sole trader is only able to recognize the revenue upon project completion, which is when cash is received.

ID 677262 Last modified 24.02.2024

kassapõhine arvestus

cash based accounting

(1) Kassapõhine arvestus on majandustehingute kajastamine vastavalt majandustehinguga seotud raha laekumisele või väljamaksmisele.
defineeritakse kõikide Eesti õigusaktide ulatuses

(1) Cash based accounting means that business transactions are recorded when cash is paid or received for the transactions.
defined within the scope of all Estonian legal instruments

kassapõhine arvestus

cash based accounting

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