The accrual basis is a method of recording accounting transactions, such as expenses incurred and revenues earned, at the moment they happen, no matter if the money is moved, so a payable or receivable balance is generated.
When the cash actually moves, another transaction is generated, to represent the cash movement, which can consist on the total of outstanding balance, or a partial installment, like the examples bellow:
 

A printing company buys paper and sells folders with the accrual method on Bkper.

 1. Create the accounts. 

 2. Record the transactions for paper purchase.

 3. Record the transactions for sold folders.

With the accrual method you can track receivables and payables, which you cannot on the cash basis method.

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