There are two ways to count the same business, and both are correct. They answer different questions.
Cash counts money when it moves. You invoiced in March and were paid in May, so it is May revenue.
Accrual counts money when it is earned or owed. You did the work in March, so it is March revenue, regardless of when the cheque arrives.
Why it matters
A business doing well on accrual can be in trouble on cash. The work is done, the invoices are out, the profit is real — and there is nothing in the bank because nobody has paid yet. That is the single most common way a growing business gets into difficulty, and it is invisible if you only ever look at one basis.
The reverse is also true. A month with a large deposit can look excellent on cash while the work behind it has not been done and the cost is still to come.
Which one to use
Cash for whether you can pay your bills. Accrual for whether the business is actually profitable.
Most small businesses file taxes on cash and should run the business on both. Omnyra computes both from the same unified ledger, which is why the two views agree with each other rather than being separate systems that drift apart.