Is my gross income for 2013 based on money earned or payments received?

Here are a few scenarios where I do not know where to designate the income :

A.Payments received in the year 2013 for work done in 2012.

B. Work done in 2013 but payment not received.

My problem is when I go to my accounting program and print out a profit and loss statement for a certain year, the report tells me what I earned for that year but it doesn't really give me an accurate number of what money came in during that time perioud.