A business has a year end of 31 March. On 31 March 2016, the business took an order from a credit customer. The goods were not delivered to the customer until 5 April 2016. This sale was left out of the financial statements for the year ended 31 March 2016. Which accounting concept(s) are being used?
- A1 and 2
- B1 only
- C2 and 3
- D2 only