Prepaid Income on Cash Basis

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Hello,

My question is in regards to how preapid income is handled on a cash basis accounting system.

We are a property management company and deal with apartment complexes. If we have a tenant that is renting an apartment at $1000.00 a month and they give us $3000.00 on June 1st to pay for June, July, and August rent. On a cash basis do we record $3000.00 in June and then $0.00 for July and August? Or do we still spread it out posting $1000.00 for each month?

Someone told me that on a cash basis you cannot report your income as more than what you have charged for the current month plus the delinquent balances from last month. Thus, if we closed our May with tenants owing us $300.00 and then we charged $1000.00 in rent for June, our income for June could not exceed $1300.00 even if there was a preapid account. Is this correct?

Thanks

Nick
 

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