The difference between the two types of accounting begin when the accountant record revenue and expenses. In accrual basis accounting the individuals report income in the fiscal period the transaction take place regardless they received cash, and the accountants deduct expenses in the fiscal period that they incur whether or not they paid for it.
In cash basis accounting, accountants record revenue when they receive cash, and they record expenses when they pay for them regardless when the invoice took place. In short, the accountant must record both revenue and expenses when they occur. Cash basis accounting however, is not accepted under the generally accepted accounting principles. It violates the revenue recognition principle and the expense recognition principle.