Which of the Following Best Describes an Application of Accrual

Multiple Choice

Which of the following best describes an application of accrual accounting?

A) Recording expenses in the same accounting period in which the liability was paid.
B) Recording expenses in the same accounting period in which the expense was matched to assets.
C) Recording expenses in the same accounting period in which the expense was paid.
D) Recording expenses in the same accounting period in which the expense was incurred.