What is the accrual basis of$$ accounting?

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Part $1$

A$.$

A basis of accounting that records economic events when they happen rather than only when cash exchanges occur.

B$.$

An entry that reflects events in a period different from their corresponding cash flow.

C$.$

A method of accounting that does not require accruals for amounts due or outstanding at year$-$end.

D$.$

An entry that reflects accounting events and transactions after the related cash flow.