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  QuickBooks Unapplied Cash Payment Income can be reported on a cash basis if your records are kept on that basis. It is not an account to which you post, but rather a QuickBooks account to which you change the reporting system from accrual to cash basis. This QuickBooks account can be used to report cash basis income from client payments that you received but did not apply to any sales form. Simply put, you put money in and took money out, but you never disclosed your income on your sales form. Typically, the date of payment is prior to the invoice date to which it is applied.