# Accrual Accounting

Most small dental offices use cash-basis [Accounting](/content/manual/accounting.html) rather than accrual-basis accounting. This page is an attempt to discuss how to use Open Dental in an accrual-basis accounting scenario.

## Current Guidelines

1. In [Global Security Settings](/content/manual/securitysettings.html), use the lock date feature to prevent users from making changes.
2. After locking, run monthly reports. Never unlock to make historical changes.
3. PPO write-offs: See [Report Setup: Misc Settings](/content/manual/reportmiscsettings.html), where it discusses the option for _Default selected date for PPO write-offs_. Set to _Insurance Pay Date_ to avoid changing history.

To keep track of prepayments, see [Unearned / Prepayment](/content/manual/unearnedprepayment.html).

Also see the [Unearned Allocation Report](/content/manual/reportunearnedallocation.html).