What accounting method are you using when you record income as the sale occurs?

Answer 1

When you record it as the sale occurs, generally that means you're on the accrual basis of accounting (Debit Accounts Receivable, Credit Sales). However, if you're reporting income when you receive the cash, it's considered as cash basis.

Remember, though, the sales reporting isn't the only thing that determines whether or not you're cash or accrual. It also is based on inventory and some other factors, too.

Answer 2

If you mean as opposed to when you get the money, then its "accrual" (as opposed to "cash")