Which accounts would appear on an accrual basis financial statement that would not appear on a cash basis financial statement?

If this is a homework question, which is what it looks like to me, please read our guidelines for posting them:

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As an added note, this would be difficult for anyone to answer properly, as there could be lots and lots of accounts used for an accrued basis. No one would be able to think of them all. If this is for homework, it's being asked from the level you are at, and we don't know what that is, and therefore, would never know exactly which accounts they are looking for.

But I will give you examples of the type of thing they are looking for. For instance, if the company borrows money and has a note payable to a bank, it would be recorded the same way for a cash basis. Because it's still a loan, it's still owed, and has nothing to do with accrued/cash stuff. The difference between cash and accrued is about when expenses & revenues are recorded, and that loan is neither.

Then think about something like getting your utility bill. You personally are on a cash basis. If it's not due until next month, you put it aside and ignore it. Then you consider it an "expense" when you pay it. If you were a company on an accrued basis and it was due next month, what would you do with it?

If you bought some pens and some paper for your printer, etc. you would consider that you just had an expense. What would a company do with this?

If you did work at the end of December and the check for it was delayed until January, you consider you made that money in January. If you were a company and did that work in December, what would you do with it?

Those are just some basic examples. Again, assuming this is a homework question, we don't know what of these accounts you have or have not run across, what level you're at, or exactly what they are looking for. Since it's not asking for "examples" I'd tend to think you aren't too far along. (i.e. "which accounts" as opposed to "examples" implies it wants a very specific list.)