What is difference between provision and accrual ?

Accruals are made for both receipts and payments, whereas provisions are made only for expected future expenses.

All accrued expenses have already been incurred but are not yet paid for.Provisions are far less certain, but they are not completely uncertain. Companies elect to make provisions for future obligations where the specific amount or timing is unknown. 

Accruals are made for both receipts and payments, whereas provisions are made only for expected future expenses.