Discuss the following:

a. Speaking positively, it might be said that accrual accounting improves on the cash flow information. Speaking negatively, it might be said that accrual accounting messes up the picture by introducing non-cashflow factors. Whether or not you like the result they achieve, how do accrual accounting entries work to alter the cash flow story?

b. Why can it be said that timing is at the centre of accrual accounting?