Which One of the Following Is Not a Justification for Adjusting

Multiple Choice

Which one of the following is not a justification for adjusting entries?

A) Adjusting entries are necessary to ensure that the revenue recognition principle is followed.
B) Adjusting entries are necessary to ensure that the expense recognition principle is followed.
C) Adjusting entries are necessary to enable financial statements to be in conformity with GAAP.
D) Adjusting entries are necessary to bring the general ledger accounts in line with the budget.