Comptabilité de Trésorerie

Explication Détaillée

Plus simple mais peut fausser la performance. Certaines juridictions limitent qui peut l'utiliser.

Exemple

Vous ne reconnaissez le paiement que lorsque le virement du client arrive en banque.

Pourquoi C'est Important

Plus facile pour les petites structures ; peut ne pas être adapté à la croissance ou aux prêteurs.

Faits clés

Cash-basis accounting recognizes revenue when cash is received and expenses when cash is paid — regardless of when the underlying transaction occurred.
The IRS allows cash-basis accounting for most small businesses with average annual gross receipts under $30 million (2026 threshold, indexed to inflation).
Cash basis is simpler than accrual but provides a less accurate view of profitability when receivables and payables are significant.
Most freelancers, sole proprietors, and small service businesses use cash basis; most C-corps and inventory-heavy businesses must use accrual.
U.S. GAAP and IFRS require accrual accounting for public companies and most audited financial statements.

Comment cela se traduit en pratique

A solo freelance writer invoices a $4,000 project on December 28, 2025, but the client doesn't pay until January 15, 2026. Under cash basis, the $4,000 is 2026 revenue (recognized when received), reducing her 2025 taxable income. Her business meal expenses paid in December but invoiced to her credit card in January are also recognized when paid in cash terms — keeping her tax accounting straightforward.

Erreurs courantes

Confusing 'cash basis' with 'using only cash' — it applies to credit card and check transactions too, just based on payment date.
Switching from cash to accrual mid-year without IRS Form 3115 (Application for Change in Accounting Method).
Reporting revenue when invoicing instead of when collecting — a common error for new freelancers.
Not setting aside tax money as it comes in, since cash basis can hide the true tax obligation until year-end.
Using cash basis when inventory is material — IRS rules generally require accrual for inventory accounting.

Questions fréquentes

Can my LLC use cash-basis accounting?

Yes, if average gross receipts over the prior 3 years are under $30 million (2026 threshold) and you don't have material inventory. Most single-member LLCs default to cash basis on Schedule C.

What's the main downside of cash basis?

It can mask profitability and timing. A profitable business can look unprofitable in a quarter if customers pay late, and an unprofitable business can look healthy if it's collected old receivables. Accrual gives a truer operating picture.

Can I deduct an expense in December if I pay it with a credit card I won't pay off until January?

Yes — for cash-basis taxpayers, charging an expense to a credit card counts as 'paid' on the charge date, not the credit-card-payment date. This is a useful year-end tax-planning tool.

Do I need to switch to accrual when I grow?

Yes, if you exceed the IRS gross-receipts threshold (currently $30M average), if you take on inventory, or if investors/lenders require GAAP-compliant statements. The switch requires IRS approval via Form 3115.

Is cash basis better for tax planning?

Often yes — cash basis lets you defer revenue (delay invoicing) and accelerate expenses (prepay) to manage tax timing. This flexibility is one reason small businesses prefer it.

Ressources Associées

Facturation freelance

Dernière vérification: May 2026

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