In which financial statement will changes to the amounts owed by debtors be reported? A. Statement of Comprehensive Income B. Statement of Financial Position C. Statement of Cash Flows D. Statement of Changes in Equity Revenue should only be recognized when there is a reasonable certainty that it will be realized. Which concept does this refer to? A. Conservatism B. Materiality C. Consistency D. Matching Which of the following appears in the balance sheet accounts section of a pre-adjustment trial balance? A. Consumable inventory B. Accrued income C. Closing inventory D. Long-term debt
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