27. What is the principal difference between accrual and cash basis accounting? a. It is the accuracy of cashflow accounting b. It is the timing of revenue and expense recognition C. It is because cash is a better measurement base d. Its is because is a better monetary unit e. None of the above. 28. AICPA is the professional association that is responsible for the professional development of accountants in U.S What are the First Five Principles of AICPA's Code of Professional Conduct? List them below