How does the recognition of revenue under the accrual accounting method differ from the cash accounting method?

A$)$ Revenue is recorded when cash is received in accrual accounting, while it is recorded when earned in cash accounting.

B$)$ Revenue is recognized when earned in accrual accounting, while it is recognized when cash is received in cash accounting.

C$)$ Revenue recognition is the same in both accrual and cash accounting methods.

D$)$ Revenue is recognized based on the company's discretion in accrual accounting, while it is strictly based on cash receipts in cash accounting.