@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

n9j: a skos:ConceptScheme .
n9j:-XGGKHXL6-F
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/cash_basis_of_accounting> ;
  skos:definition "The cash basis of accounting is one in which revenues are not recognized until cash is received and expenses are not recognized until cash is disbursed. The cash basis of accounting is considered an “other comprehensive basis of accounting” (OCBOA), as that term is used in accounting literature. [Source: Encyclopedia of Health Care Management; Cash Basis of Accounting]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-MFP0RM7Q-Q, n9j:-BQP849R2-B ;
  skos:prefLabel "cash basis of accounting"@en .

n9j:-MFP0RM7Q-Q
  skos:prefLabel "finance"@en ;
  a skos:Concept ;
  skos:narrower n9j:-XGGKHXL6-F .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-XGGKHXL6-F .

n9j:-BQP849R2-B
  skos:prefLabel "accounting and activity-based costing"@en ;
  a skos:Concept ;
  skos:narrower n9j:-XGGKHXL6-F .