"Capital budgeting has the same focus as accrual accounting" Do you agree? Explain. OA. Yes. While capital budgeting uses a discounted cash flow analysis and aconal accounting uses an accrued income analysis, both capital budgeting and accrual accounting focus on making long-un planning decisions for investments in projects OB. No Capital budgeting focuses on an individual investment project throughout its to, which is often longer than a year, and recognizes the time value of money Accrual accounting focuses on a particular ring period, often a year with an emphasis on income determination OC. Yes. While capital budgeting examines an individual investment and accrual accounting examines the collective investments of a business, both capital budgeting and accrual accounting focus on the income earned from investments over their expected lives OD. No. Capital budgeting focuses on a particular accounting period, often a year, with an emphasis on income determination. Accrual accounting focuses on activities that extend over multiple periods, often longer than a year, and recognizes the time value of money