What is the difference between accrual and cash basis?
And to calculate both of them?
I'm kind of confuse that's y?

Cash basis is when cash is paid or actually collected, expenses or revenues are recognized.

For accrual basis, this is based on properly matching your revenue and expenses as they are incurred.

Here is some more color:

The accrual method is the more commonly used method of accounting. Under the accrual method, transactions are counted when the order is made, the item is delivered, or the services occur, regardless of when the money for them (receivables) is actually received or paid. In other words, income is counted when the sale occurs, and expenses are counted when you receive the goods or services. You don't have to wait until you see the money, or actually pay money out of your checking account, to record a transaction.

The cash method. Under the cash method, income is not counted until cash (or a check) is actually received, and expenses are not counted until they are actually paid.