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Accrual Vs. Cash – Accounting Effect Essay Preview: Accrual Vs. Cash – Accounting Effect Report this essay Accrual vs. Cash LaShanda Prejean ACCT 290 Jason Bruno 07/24/2012 Accrual vs. Cash The two basis in accounting are cash and accrual. They basically are two different ways to journalize and record on the accounting books. Accrual basis.