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Accrual mean you are buying goods on credit . or you are selling goods on credit. that at time of sale purchase you have'nt received or paid any cash agaist goods or services.in cash based accounting cash element is involved, if you sell goods you will get paid on spot ... no later payments .help me know more of it please if you know !
Accural means to sell and purchase on cash as well as on credit. in Cash base accounting you sell and purchase on cash only.
