A/R Cash Basis (ARCB) for Sage 100 transforms the standard Sage 100 ERP Accounts Receivable programs from an Accrual Basis to a Cash Basis system. Revenues are recognized only when cash is received. Sales Tax can continue to be handled on an accrual basis, even if cash basis receivable is activated. A new report prints Open Invoices by General Ledger revenue account.If a company is operating on a cash basis, General Ledger postings are not made when the Invoice Journal is updated. Instead, the detail is stored and posted when a cash payment is received. State sales tax is the only exception.*
 
Both Sales Order and Job Cost modules are fully integrated. There is also a utility feature built into the Accounts Receivable Sort Rebuild program that can be used to initialize the necessary Cash Basis files from existing Open Invoice information that were originally posted on an accrual basis.
 
 The Accounts Receivable Cash Basis module has special considerations built-in for handling sales tax. They can be posted on either a cash or accrual basis. Sales taxes are handled in a special way:

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 The A/R Cash Basis enhancement allows:

 IMPORTANT: ARCB cannot be used if there are any Balance Forward customers in the Customer database. All customers must be Open Invoice, or the Sort Rebuild will display an error message. Refer to the Accounts Receivable manual for the details of converting a customer to Open Invoice. In general, all balance forward invoices must be paid and cleared from the invoice history files in order to perform that conversion.

For this reason, the flag that determines whether to use Cash Basis or Accrual Basis is initially set to Accrual Basis. When the user sets this flag to Cash Basis, the system scans the A/R Customer Masterfile to make sure that no Balance Forward customers exist.