Conversion of cash system to accrual system

Dear All,

Presently Cash system of accounting is followed in the organisation I'm working. But from 2014-15 onwards, the same is to be changed to Accrual System of Accounting.

In this regard I solicit the following expert help:

1. Shall the provision for Expenditure of Mar'14 to be made in the current financial year, i.e. 2013-14

2. Shall the budget for the year 2013-14 to be revised to incorporate the Provision mentioned above.

With Thanks

Krishna Chandra Padhy