The accrual basis of accounting is in accordance with gaap (generally accepted accounting principles) because it best illustrates the principle.

matching

Explanation:

Accrual basis is a fundamental accounting concept that addresses the timing deference between when sales is made and the time payment is made. it states that all expenses must be recorded in the period in which they are incurred and all income recorded in the period in which they are earned irrespective of the period the expenses is paid or the period the income is received for such transactions.

Matching Principles is an accounting principles that gives expression to the accrual principles, it states that income must be matched against the expenditure that generated them.    

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