1) The ___________ ___________requires the matching of revenue and expenses during an accounting period.

2) There are ______ types of accounts that require adjustment

3) _______________ delay (or put off) the recognition of an expense or revenue.

4) ________ arise from cash being received or paid after revenue has been earned or expenses incurred.

5) Examples of accruals are __________ __________and ________ ___________.