Is Ledger Cash-Based or Accrual Accounting?
Or does that depend on how your accounts are setup?
If so, what is the difference in the account layout?
It can be both, but you won't use full-on cash-based anyway.
Plain text accounting tools are completely agnostic. They just track double-entry transactions as you write them. The choice depends entirely on how you structure your journal entries and when you choose to recognize your income and expenses.
BUT, accrual concept is pretty much necessary. I can give you detailed examples why that' the case, but It's best you learn more about accounting in general.
It depends on your accounts and journal entries. Cash or accrual - plaintextaccounting.org has some discussion and examples.