Answer:
performance of services on account
Explanation:
As we know that according to the accrual basis of accounting, the transactions are recorded when the revenue is earned and the expenses are incurred. Moreover, it also meets the matching principle that refers that the expenses should be met with the revenues for the same period
So, by considering the service performed on account it causes an increase in net income under the accrual basis but it does not result in an increase in net income under cash accounting