How Do I Transition From Current Process to Blue Onion?


Moving from cash-based accounting to accrual-based accounting can be a complex process, but with the right tools, it can be simplified. Here is a step-by-step guide to help you make the transition, along with how Blue Onion's product offering can assist with each step.


Step 1: Evaluate Your Current Financial Situation

Before making the transition, you need to understand your current financial situation. Evaluate your current accounting methods and determine how they will change under accrual-based accounting. Review the current financial statements to understand how revenue is recognized and what expenses are recorded.


Blue Onion's software can help to evaluate your current financial situation. We automate the order-to-cash reconciliation process, providing a comprehensive view of every transaction from the customer's order to the cash deposited into your bank account. With the help of easy-to-use reports that provide details on every journal entry line item, you can gain a deeper understanding of your finances. 



Step 2: Determine the Period of Transition

Decide on a period of transition. This could be a calendar year, fiscal year, or any other time period that makes sense for the business.



Step 3: Account for Deferred Revenue

Under accrual-based accounting, revenue cannot be recognized until the order is fulfilled. This requires an accounting of deferred revenue that the company must perform fulfillment on an order before revenue can be recognized. 


Blue Onion's software automates the calculation of deferred revenue, making it easier to track and reconcile the deferred revenue balance, ensuring that fulfillment data is being accurately tracked. Blue Onion will also automatically generate a deferred revenue waterfall, in order to easily track and reconcile the deferred revenue balance and ensure that fulfillment data is being accurately tracked. 



Step 4: Track Accounts Receivable, Sales Tax, and Refunds

On a cash basis system of accounting, there is no need to account for accounts receivable (A/R) or sales tax liability accounts. Under accrual-based accounting, however, you need to track these accounts. These accounts should be set up to track and monitor changes to these accounts during the period of transition.


Blue Onion's software automatically accounts for accounts receivable, sales tax, and refunds, including shipping and a return of the sales tax accrual. Blue Onion will automatically provide a detailed view of your sales tax accounts and the relevant accounting journal entries for orders for a given period. 




Step 5: Record Fulfilled Orders and Revenue Recognition

Since accrual-based accounting recognizes revenue when the order is fulfilled, you need to record your revenue based on this method. Debit all of the fulfilled orders to deferred revenue and record the revenue for the given period based on ASC 606 guidelines. 


Blue Onion's software automates the recording of revenue, pulling in order line detail for all transactions, debiting all of the fulfilled orders, and recording the ASC 606-compliant revenue for the given period.



Step 6: Reconcile Cash and Track Merchant Fees

Under accrual-based accounting, you need to reconcile your cash receipts to ensure that all transactions have been accounted for. Reconcile cash from different payment processors and track merchant fees. The cash received and fees should be broken out by the payment processor and the fee type.


Blue Onion's software automates the process of reconciling cash from different payment processors and tracking merchant fees for each period. The software breaks out the cash received and fees automatically by payment processor and fee type, providing an easy way to reconcile cash receipts.


(Note next to the image below: Blue Onion provides transactional-level details to provide a clear view of each order reconciliation, allowing you to trace every transaction from order to cash, ensuring accuracy and completeness in your accounting records.)

Transitioning from cash-based accounting to accrual-based accounting can be challenging, but creating a detailed plan and utilizing automation software, like Blue Onion can simplify the process. Blue Onion automates each step of the process, making it easier to calculate deferred revenue, account for accounts receivable, sales tax, and refunds, record revenue, and reconcile cash receipts.

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