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CASH AND ACCRUAL Foundation OF ACCOUNTING CONCEPTSCASH BASISACCRUAL BASISGAAPX?IncomeRecognize once obtained in spite of whenearnedRecognized at the time earned no matter whenreceivedExpenseRecognized at the time paid out in spite of whenincurredRecognized at the time incurred No matter ofwhen earnedSalesOnly recognize as soon as payment is receive