Adjusting entries at the end of an accounting period would not be required for which of the following

Question $8$Answer

a$.$

Multi period costs that must be split among two or more accounting periods.

b$.$

Revenue that has been earned and recorded in the accounting records.

c$.$

Multi period incomes that must be split among two or more accounting periods.

d$.$

Expenses that have been incurred in a given period but not as yet recorded in the account