$\text{Day 1}$
$\text{Day 30}$
Customer Prepays
$100
Product Delivered
$100
Cash Basis
$\text{Day 1: Revenue } \$100$
$\text{Day 30: -- }$
Accrual Basis
$\text{Day 1: Deferred Revenue (Liability) } \$100$
$\text{Day 30: Revenue } \$100$