Does the accrual method apply to the purchase of equipment?

So with the accrual method, income is counted when the sale occurs, and expenses are counted when you receive goods or services. You don't have to wait until you see the money or until you actually pay money out of your checking account. With some transactions, it's not so easy to know when the sale or purchase has occurred. The key date here is the job completion date. Not until you finish a service or deliver all the goods a contract calls for can do you put the income down in your books. If a job is mostly completed but will take another 30 days to add the finishing touches, technically it doesn't go on your books until the 30 days pass.

  accrual method  means you have to record the      tractions even cashed or not

  so  purchase of equipment  will we be included even purchased on account or on cash  

The accrual method does apply to the purchase of equipment (as well as applying to revenues and expenses)