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Please First Define Both in order if any one don't know you can be very support to reach him / her the best definitions and thanks for your time and effort.
Accrual Basis Means when an expense incures and there is significant evidence that you will have to make payment for that in future and you enter the expense in the books of accounts at the moment when it occured even you haven't paid cash yet. And Cash Basis means you enter the expenses only after you have made the payment. Accural Basis is best to make the periodic reports such as Income Statement & Balance Sheet most accurate, because the exepenses incurred in the relevant period is already included in the books of accounts even though you haven't made the payments.
Cash basis : in this form of Accouting transaction in recorded only when cash is paid in case of Expenditure and Cash received in case of Income/Revenue.
Accrual basis:In this form of Accounting Transaction is recorded in the books as per the date in which they occur.
Example for Accrual Basis:Suppose You have a Fixed deposit of100000 @8%pa and interest receiving date is30th June.Your company closes books on31st March then you have to book9 months interest portion of FDR6000 as Interest accrued on Fixed Deposit but in actual you will receive it on30th jUne .This will reflect in Your Balance Sheet As interest Accrued on Assets Column.