If the Accounting Period Were the Year Ending 31 December

Multiple Choice

If the accounting period were the year ending 31 December, which of the following costs would not be reported as an expense for the year ending 31 December this year?

A) Wages paid on 1 January next year for the previous fortnight
B) Goods for resale bought and not sold on 31 December this year
C) Electricity bill paid on 2 January next year for the previous quarter
D) Creditor paid on 3 January next year for advertising in December this year