[GNC] Reports on cash basis when using invoices/business functions

[flywire]

GnuCash business features are strictly accrual accounting only - any
cash-basis reporting requires workarounds. The
https://wiki.gnucash.org/wiki/Cash_Based_Accounting wiki lacks detailed
steps despite being the definitive reference.

Try this for your 2025 Canadian tax example:

Profit & Loss on Cash Basis:
Cash Income = P&L Income - (Dec 31 A/R - Jan 1 A/R)
Cash HST Collected = HST Liability - Net A/R Increase
Cash Expenses = P&L Expenses - (Dec 31 A/P - Jan 1 A/P) so adjust if
required

   1. Run P&L for 2025 (accrual: $13k work, $1.69k HST)
   2. Run Balance Sheets for Jan 1 and Dec 31 (A/R subtotal: $3k net
   increase)
   3. $13k - $3k = $10k taxable cash income
   4. $1.69k - $0.39k = $1.3k HST actually collected
   5. Transaction Report detail: Filter by payment dates (bank deposits)
   instead of invoice dates, Accounts: Income accounts only

The major downsides:

   1. Fiddly manual multi-report process prone to transcription errors
   2. Gross-level adjustment loses per-account detail (QuickBooks for
   example allows seamless switching between accrual and cash basis reporting).

Enhanced reports as suggested in wiki would eliminate this workaround
entirely. Australian GST users face identical issues.

Regards