How does Cash vs. Accrual affect Reports?

Within Region Options (image below), in the General section, you may select the Accounting Type as Cash or Accrual. As a general definition, cash accounting recognizes income or expenses on the date cash is received or transferred. Accrual accounting recognizes income or expenses on the date a charge or expense is recorded.

The selection affects reports in the following areas of Procare:

• Family and Agency Accounting – No effect. Because individual family payments are applied to the balance due, and not to a specific charge, revenue is always reported on the date of the charge, like an accrual system. Cash accounting is not supported. If needed, the Charge/Credit Summary report will detail when payments are posted.
• Payroll – If cash is selected, the expense is recognized on the “print” date of the check. If accrual is selected, the expense is recognized on the “post” date of the check.
• Expenses and Ledger – If cash is selected, the expense is recognized on the “print” date of the check.