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The accounting principle that states that, In the preparation of account statements, ...

The accounting principle that states that, In the preparation of account statements, revenues are recognized as soon as goods is passed on to the customer is the
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Materiality conccept
  • B Matching concept
  • C Constitiency concept
  • D Realization concept
Correct Answer: Option D
Explanation:
The realization principle is the concept that revenue can only be recognized once the underlying goods or services associated with the revenue have been delivered or rendered, respectively.

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