Tax Prep deduction timing

This is a basic question, the answer to which after all these years I should be sure of: If I pay $300 to have my 2013 taxes done, paying in 2014, and $500 to have my 2014 taxes done, paying in 2015, which year's tax returns are these amounts entered in? I have been treating it on a cash basis, so that for instance,I would include the $300 expense on 2014's returns, although it may have nothing to do with how costly preparing my 2014 return, and the cost of doing 2014's return would not be deductible until 2015. Is this correct?