Accrual accounting relates the financial effects of a company's transactions

A$)$ so that the costs of nonoperational events are matched to the balance sheet in the period impacted

B$)$ to the period in which they occur rather than to when the cash receipts or payment occurs

C$)$ so that the revenue impact of every transaction in a period is properly reflected in the income statement

D$)$ so that the impact of every transaction is reflected in the statement of cash flows