The best basis in preparation of the financial statements is: 1-cash basis 2-accrual basis?

Option2: Accrual Basis,generally it is to be used because it meets the rapidly growing needs.

2-accrual basis

accrual basis

accrual basis

Accrual accounting helps to more accurately track revenues and expenses.
With accrual accounting, you record all transactions in the books when they occur, even if no cash changes hands.
  Cash-basis accounting does a good job of tracking cash flow, but it does a poor job of matching revenues earned with money laid out for expenses.
This deficiency is a problem particularly when, as it often happens, a company buys products in one month and sells those products in the next month.