Accrual accounting is based on this principle/guideline?

The accrual accounting concept of play between accrual and cash basis is a fundamental difference. Machining concept, income reported in the same period that joined with costs.

Answer is :01  

Machining concept

1. Matching ....................................................................

Under the accrual basis of accounting, expenses are matched with the related revenues and/or are reported when the expense occurs, not when the cash is paid.

The correct option is1) Matching

Option1 is more likely to be true