Cash Accrual Accounting is an accounting method that records all income and expenses when they occur, rather than when money is exchanged. This method allows businesses to capture accurate information about their cash flow, sales, and profitability over time. The primary benefit of cash accrual accounting is that it provides a more comprehensive financial picture of the business than other accounting methods. It also enables companies to plan for upcoming expenses by anticipating when they will be due and tracking any amounts that need to be paid. By understanding their actual and potential future cash positions, businesses can make better decisions and have greater control over their financial well-being.