Accrual accounting:

		A. is the system of accounting that records revenues in the accounting period in which they are earned and expenses in the accounting period in which the resources are used.
		B. is the system of accounting that records revenues in the period in which cash payment is received and expenses in the accounting period when payment is made.
		C. is not a form of accounting
		D. is the accounting policy requiring that onces the proper accounting treatment for an issue has been determined, it be used consistently in future years.