Cash accounting is when the cash is received, you debit cash and credit sales or litigation fees or service income Etc.

accrual accounting you book when the goods or service was performed and the payment is in the horizon. so you debit accounts receivable and credit sales or litigation fees etc when cash is recived you debit cash and credit accounts recivable.

If for some reason you find that the cash is uncollectable then you can reverse the previous entry or debit bad debts and credit accts. receivable.