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Cash Accounting Vs. Accrual Accounting Vs. Modified Accrual Accounting
https://www.deskera.com/blog/cash-accounting-vs-accrual-accounting-vs-modified-accrual-accounting-explained/
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Accrual Cash and Modified-The key difference between the three is the time frame under which the various transactions are allocated.Here are the advantages and disadvantages of each for your Business