For Each of the Following Sentences ,Select the Word or Group

Short Answer

For each of the following sentences ,select the word or group of words that best completes the statement.
$$\begin{array} { l l l } \text { Matching } & \text { Cash basis } & \text { Measurement } \\\text { Deferred revenue } & \text { Adjustments } & \text { Deferred expense } \\\text { Accrual basis } & \text { Recognition } & \text { Accrued asset }\end{array}$$
-The _________________________ of accounting necessitates a number of adjustments at the end of an accounting period.