Revenues Recognition under Accrual Accounting: Key Principles and Guidelines

Under Accrual Accounting: Revenue Recognition

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Question

Under accrual accounting, revenues are recognized when:

I. Sales are made.

II. The earnings process is complete.

III. The realization of payment is reasonably assured.

IV. Cash is received from outside sources.

Answers

Explanations

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A. B. C. D.

D

Both are required for earnings to be recognized. IV is not true under accrual accounting and I is incorrect since even after a sale is made, realization of payment may be doubtful or there may be a high probability of merchandise return.