=+d delay recording purchases of office supplies on account until after financial year-end 26 Chapter 1: Management accounting in context M01_HORN3377_02_LT_C01.indd 26 2/09/13 3:15 PM e recording advertising revenues that relate to July in June f waiting until after financial year-end to do building repairs g switching from declining-balance to straight-line depreciation to reduce depreciation expenses in the current year Required 1 Why would Trade Issue’s CEO want to ‘manage’ earnings?