13. Cash accounting records the effect of every business transaction as it occurs. (1 Point) ) True False 14. Revenue that has been earned but not yet collected is called an accrued revenue. (1 Point) , True False 15. Unearned revenue has: (1 Point) A) been earned but the cash has not been received. B) not been earned nor has the cash been received. O. ) been earned and the cash has been received. ( D) not been earned but the cash has been received