If you look at the Indirect method cash flow, it starts with accrual basis net income. When you adjust for the change in Accounts Receivable, you're left with cash collected from customers. I.e. Beginning balance + Sales - Collections = Ending balance. Net income includes sales. The change in receivables is the difference is the difference between the beginning and ending balances, leaving collections flowing to operating cash flow. Isn't the operating cash flow another way of showing cash basis income?