Matching Principle And Realization Principle Are The Two Most Important Concepts In Accrual Basis Of Accounting.these Concepts Are Not Used In Cash Basis Of Accounting.do You Agree Or Not?why?

Yeah both of these concepts are used in the accrual accounting and not in the cash accounting. Its like the concept of depreciation. You can not enter the complete expense to buy a machine but you have to deduct a specific amount or depreciation from the income statement each year. For more information click here:
Accrual basis of accounting