Under the accrual basis of accounting, revenues are reported in the accounting period when Cash Is Received Service Or Goods Have Been Delivered

agreed with Naveed Ahmad

Under accrual concept accounting, revenue is recognized when::

Risks and rewards have been transferred from Seller to Buyer

The seller has no control over the goods sold

Collection of payment is reasonably sure

The amount of revenue can be reasonably measured

Cost of earning the revenue can be reasonably measured

revenue is recognized on transfer of risk from seller to buyer while collectability is expected

agreed with mr Naveed

Good answers 

Under accrual Basis the Revenue are recognized based on the period it is do not have any relation with cash

On Accrual basis, income/expenses are recorded when they are earned/incurred, not when the cash is received/paid.