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What are accruals and deferrals - SS1 Accounting Adjustments In Profit And Loss Account Question

What are accruals and deferrals?

A

Adjustments made to recognize revenue or expenses that have already been recorded

 

B

Adjustments made to recognize revenue or expenses that have not been recorded yet

C

Adjustments made to recognize revenue only

D

Adjustments made to recognize expenses only

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Correct Option: B
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