Cash basis of accounting is another name for cash basis accounting, the method that recognizes revenue and expenses only when cash is actually received or paid, rather than when a sale is earned or a cost is incurred. The two names describe exactly the same accounting method; “cash basis” and “cash basis of accounting” are used interchangeably across different textbooks and in everyday business conversation.
Why the fuller name is sometimes used
Writing out “cash basis of accounting” in full is mainly a matter of style, often used when directly contrasting the method against its alternative, the accrual basis of accounting, where spelling out both full names side by side reads more naturally than abbreviating one but not the other. Neither version of the name changes anything about how the method actually works.
Where to go for the full explanation
See Cash Basis for a complete explanation of how this method records transactions, how it differs from accrual accounting, who commonly uses it, and why most accounting standards require larger businesses to use the accrual basis instead for financial reporting purposes.