Cash-to-Accrual Accounting Course Overview

Cash is king? Not when it comes to accrual information! Learn why cash-only information presents an incomplete picture for many users of financial data and how professionals work under such circumstances.

Financial decisions are often based on accrual information, including accounts receivable that generate credit sales, inventory production for future sales, and accounts payable that describe contractual obligations. These are not readily visible using cash-only data, so we must adjust from cash to get accrual-like information. With the adjustments, we may understand a company’s economics better when assessing financial performance. Accrual accounting, rather than cash accounting, generates an accrual income — the bottom line we care about.

We will use the adjustment principle and approach the steps necessary to convert from cash to accrual data. By experiencing the practice of taking cash-based accounting data and bringing it closer to accrual information, we can paint a suitable picture for financial decision-making.

Cash-to-Accrual Learning Objectives

Upon completing this course, you will be able to:
  • Differentiate the rationale for using cash and accrual information
  • Establish the approach to convert cash receipts and disbursements to relevant accrual data
  • Practice and adjust assets, liabilities, revenues, and expenses to get cash statements closer to an equivalent set of accrual statements
  • Link the different financial statements and distinguish their differences when looking at financial metrics

Who Should Take This Course?

This course is for all general business owners who work with lenders and financial professionals working with prospects and clients who rely on cash-based statements.

Cash-to-Accrual Accounting


Level 2

Approx 2h to complete

100% online and self-paced

Get Started

What you'll learn


Qualified Assessment

This Course is Part of the Following Programs

Why stop here? Expand your skills and show your expertise with the professional certifications, specializations, and CPE credits you’re already on your way to earning.

Commercial Banking & Credit Analyst (CBCA®) Certification

  • Skills Learned Financial Analysis, Credit Structuring, Risk Management
  • Career Prep Commercial Banking, Credit Analyst, Private Lending

What Our Members Say



Brief and understandable
This course is brief and understandable, on how cash-based method and accrual-based accounting differ from one another.

Atinafu Asefa

Best Financing Learning Platform
CFI is the best platform; many have created courses, but you really feel the value they added to financial teaching. Great Work CFI!

Yaseen Ghori

Great and happy to learn
This course is great. It teaches us the basic accounting method and adjustment from cash to accrual. It's quite tricky and hard when we try to adjust the different accounting method. But once we understand, it's very helpful in real world

Arvin winatha

Frequently Asked Questions

If you haven’t found your answer from our FAQ, please send us a message.
What are the requirements to take the courses?
All of our certification programs are open to students and professionals in various industries and levels of experience. Our curriculum is designed to teach what you need to know from basic fundamentals to advanced practical case studies. To take the courses and complete the exercises, students will only need access to a PC and/or Mac, Microsoft Suite (2016 or newer), and a stable internet connection. Click here to view the Technical Requirements
Can I download the Excel files and financial modeling templates for the course?
Absolutely! All the files and templates needed in a course are available for download. Just look for a module that shows Downloadable Files within the course dashboard. See here for a visual guide on how to do this.
How long do I have to complete the courses?
You will have yearly access to the courses as long as you maintain an active subscription. All the courses are self-paced as well so you can take your time in learning without worrying about any deadlines. Click here to compare our available enrollment options.
Are CFI courses officially accredited?
Yes, CFI is accredited by the Better Business Bureau® (BBB) to maintain training standards, the CPA Institutions in Canada, and the National Association of State Boards of Accountancy (NASBA) in the USA. Most of our courses qualify for verified CPE credits for CPA charter holders. Please refer to this page to view all available CPE credits.
Are there any additional fees or costs?
None! The bundle price includes everything and there are no additional fees or charges to earn your digital certification. You can see our enrollment fees listed here.
What currency are your courses priced in?
All our online courses are priced in USD. As this is a recurring payment, we accept all major credit and debit cards including Visa, MasterCard, and American Express.
How do I earn my certificates?
Students must complete all the video lessons, quizzes, and final assessments in each course. You can retake the assessments as many times as necessary until you reach an 80% passing grade. For more information on how to earn a course certificate, click HERE.
How are the exams conducted?
Students are required to complete an online assessment (Multiple choice questions, Fill-in-the-Blanks, and Excel Questions) at the end of each course. You can take the exams on your own schedule and will need to earn at least 80% to pass the course and earn your certificate of course completion. Please note that course exams can be repeated as many times as you need. Students are also required to complete the FMVA® final exam to earn their certification. How to Take a Qualified Assessment
Can I email the instructor if I have questions?
While the courses are designed mainly for self-study, we are happy to provide email assistance for general or technical support inquiries. The Full Immersion bundles include a premium email support function that allows you to communicate directly with in-house experts regarding course content. This is one of the key features that sets the Full Immersion bundle apart and makes it a worthwhile upgrade over the more affordable self-study bundle. You can compare more features in our bundles here.
Will these courses help me advance my career?
Based on hundreds of reviews from thousands of students we know how CFI courses have helped so many people advance their finance careers. Our courses are designed to be extremely practical and simulate the experience of being trained as a professional financial analyst…the ultimate way to advance your career. For real-world examples and to help delve even deeper into the course concepts, please look into our free career resources library.
More Questions?
You can view more detailed information through our Help Center or Email us and we'll be happy to answer any of your questions
If you haven’t found your answer from our FAQ, please send us a message.
0 search results for ‘