Which of the Following Best Describes the Matching Concept in Accounting

Multiple Choice

Which of the following best describes the matching concept in accounting?

A) Revenues should be recorded in the same period as the expenses related to it are paid.
B) Revenue should be recorded in the same period as the cash is received.
C) Expenses should be recorded when paid.
D) Expenses should be recorded in the same period as the revenue they helped earn is recorded.