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    What columnar pads work for Cash basis of accounting? Cash basis don't need a T account does it?

    My accountant set me up as cash basis. I wanted to buy some columnar pads to do recordkeeping manually and was reading about the T accounts, and how pads with columns have that separation for the DR and CR. I was having a hard time understanding how the T works, but I've read that method of registering transactions is for accrual basis of accounting and not cash basis. Correct me if I'm wrong. Am I correct to assume that if I'm working on a "cash basis" I don't need to use the T account method? So what type of columnar pad or paper is proper for cash basis?
    a few seconds ago 1 Answer

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    Actually T accounts are usually only used to teach accounting students the basics of debits and credits. T accounts are used to teach both the accrual and cash basis of accounting. For your business, you will not use them. If you are going to be keeping the records manually, you will need a "General Journal." This is usually a four column book (Date, Account and Description, Debit, and Credit). You should be able to find them at any office supply store. It sounds like you are very new to accounting. Please talk this over with your accountant so that you can not only purchase the correct journals, but also make the correct entries.
    a few seconds ago

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