This is the solved examples of cash vs accural basis accounting.

1. Accrual basis
in
accounting
Accrual accounting is a method of accounting
where accountants record revenue and/or
expenses when a transaction occurs or when a
payment is made. The most common accrual
accounting examples are sales on credit,
purchases on credit, rent paid, electricity expense,
depreciation, audit fees, and other such things..

2. Example:1
calculate the commision income for the financial year 2018 to 19
under the accrual base system of a accounting
comission recieved 2018to19 45000
commission accaured 4400
commission recieved in advance 3200

3. Solution 1:
commision recieved year 18 to 19 45000
commission accaured 4400 (add)
49400
commission in advance -3200
=46200

4. EXAMPLE 2
from the following finnacial calculate salary expense for
the year 2017 to 18, when basis are maitain on accaural
basis. salary paid during 2017 to 18 was 68000. this
includeed salary for the year16- 2017 9000 and for the
year 2018 to 19 7000

5. Solution 2:
salary paid = 68000
salary for 16-17 -9000
=57000
salary for 18-19 =7000
salary for 17-18 =57000-7000=50000

6. Example 3
• https://youtu.be/mj18tsbqYCg
EXAMPLE 4: