According to the textbook, humans are "symbol-using animals" who have a basic need to communicate. Researchers have learned to interpret exactly what cave paintings mean. If a company is using accrual basis accounting, when should it record revenue? According to the textbook, humans are "symbol-using animals" who have a basic need to communicate. Researchers have learned to interpret exactly what cave paintings mean. If a company is using accrual basis accounting, when should it record revenue