Accounting 9706 · AS & A Level · The accounting system

The accounting system — practice question

Mia has agreed to provide goods to a customer on a sale or return basis. By the close of her financial year, the customer has still not said whether they will keep the goods. Which accounting concept should Mia use for these items in her financial accounts?

  • Amatching
  • Bprudence
  • Crealisation
  • Dsubstance over form

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