Which accounting practice allows accountants to connect revenue to costs when a sale is​ made, not when the firm gets​ paid?

Which accounting practice allows accountants to connect revenue to costs when a sale is​ made, not when the firm gets​ paid?



A. Non-GAAP standards

B. Double-entry bookkeeping

C. Accrual

D. Matching principle

E. Amortization



Answer: C. Accrual


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