If you did work as a freelancer or independent contractor, and your income was reported to you in Box 7 of a 1099-MISC, you're considered to be a self-employed "business." You'd enter that income as Business Income. In most cases, your Accounting Method would be "Cash." Your self-employed income and expenses are reported on Schedule C of your tax return.
This web reference explains the difference between the "cash" and the "accrual" methods of accounting: http://www.nolo.com/legal-encyclopedia/cash-vs-accrual-accounting-29513.html
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
