[DocJ]

To convert from cash to accrual, you basically need to add and subtract some assets and liabilities. These are the steps I have written down:

1 – What is your starting point? If you’re given Net Income, then you’re starting positive. If it’s Expenses, then it’s negative.

2 – Break down which items you’re given as Assets or Liabilities.

3 – ASSETS = Add increases and subtract decreases.

4 – LIABILITIES = Add decreases and subtract increases.

5 – The end result is your accrual basis.

6 – If you’re asked to go from accrual to cash basis, simply reverse it:

ASSETS = Subtract increases and add decreases.

LIABILITIES = Subtract decreases and add increases.

Accrual is gonna be the death of my score, man…

[AndreA]

I like to use formula:
Assets = Cash + Other Assets
Cash = Equity + Liability – Other Assets

Worked well for me or if you really want to understand details, then use journal entries.

[Author]

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