Talk:Basis of accounting

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Business: Accounting Start‑class

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Merge with article Matching principle

This article is not primarily on either cash method or accrual method of accounting but rather a comparison of the two. It would be appropriate to include the comparison within the main articles like 'matching principle' and highlight the difference between the two methods and their respective use in taxation and financial accounting. Some key aspects of the comparison are also found in deferred taxation in financial accounting. I believe there is no need for this stand alone artile.(Sohail Gogal 21:44, 31 August 2009 (UTC)) '