Which of the Following, If Discovered by James Company in the Accounting

Multiple Choice

Which of the following, if discovered by James Company in the accounting period subsequent to the period of occurrence, requires the company to report the correction of an error?

A) The estimate of the useful life of a depreciable asset should have been revised.
B) A change from declining-balance depreciation method to straight-line method
C) Capitalization of an expense
D) Change in percentage of sales used for determining bad debt expense