Mapping Cash-basis Accounts

In both accrual and cash-basis accounting, any transaction that involves cash is considered a cash-basis transaction. However, the accrual-basis and cash-basis general ledger accounts to which offsetting entries are made for these transactions might not be the same.

For cash-basis reporting to work properly, you must map your cash-basis accounts to your accrual accounts in Settings > Accounting > Chart of Accounts. You need only map cash-basis accounts to accrual accounts if you want your transactions to post to different accounts for cash-basis reporting purposes. If you are using the same account for both accrual and cash-basis postings, no mapping is necessary. For example, checking account 102.00 can be used for both accrual and cash-basis postings; there is no need to map account 102.00 to a separate cash-basis account.

Considerations When Mapping Accounts

When mapping your accounts, consider the following:

• Each accrual account can be mapped to only one cash-basis account.
• To use cash-basis reporting optimally, you should implement the Accounts Payable application. When you use the Accounts Payable application, Deltek automatically posts accounts payable disbursements on both an accrual and a cash-basis. In addition, when a payment is received, Deltek automatically posts to the expense account entered on the accounts payable voucher. For this reason, there is no need to map the accounts payable liability accounts for cash-basis reporting.
• The status of the Salaries Payable cash-basis account (a liability account) depends largely on payroll and timesheet posting decisions.
• You must map your Accounts Receivable account to a revenue account for cash-basis reporting to work properly. After you set up your mapping accounts, when a cash receipt is entered to Accounts Receivable, revenue is updated on the cash-basis general ledger. If separate cash-basis revenue accounts (Fee Revenue, Reimbursable Revenue, Consultant Revenue) are required, then multiple Accounts Receivable accounts must be set up so that you can map each cash-basis revenue account to a separate Accounts Receivable account.

Recommended Mapping Setup

To map accounts, open each accrual-basis account for which you have a corresponding cash-basis account and enter the cash-basis account number in the Cash Basis Account field.

The following table provides the recommended account mapping setup for cash-basis reporting. It refers to the account numbers in the standard Deltek chart of accounts.

Accrual-Basis	Cash-Basis
111.00, 112.00, 113.00 Accounts Receivable Asset Accounts	401.00 This is the Billed Fee Revenue account.
210.00, 211.00, 212.00 Accounts Payable Liability Accounts	This is not applicable if the Accounts Payable application is installed. The account charged when cash is disbursed will be the same as the original account on the accounts payable vouchers. If you do not have the Accounts Payable application installed, establish a separate cash-basis expense account: 631.00.
231.00, 232.00, 233.00, 234.00, 236.00, 239.00 Payroll Liability Accounts	709.00 This is the user-defined or Other Labor Expense Account.
703.00 Job Cost Variance	709.00 This is the user-defined or Other Labor Expense Account.