What Is the Difference Between the Accrual Basis and the Cash

What is the difference between the accrual basis and the cash basis of accounting?

A) Accrual basis records revenue when cash is received and cash basis matches expenses with the revenues it generates.
B) Accrual basis records revenue when cash is received and the cash basis records revenue when it is earned.
C) Accrual basis matches expenses with the revenues it generates and cash basis records revenue when cash is received.
D) Accrual basis records expenses when cash is paid and cash basis records expenses in the accounting period,it is incurred.