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a transaction is not journalized. Multiple Choice Question 43 An accounting time period that is one year in length, but does not begin on January 1, is referred to as a fiscal year. an interim period. the time period assumption. a reporting period. Multiple Choice Question 87 Which of the following reflect the balances of prepayment accounts prior to adjustment? Balance sheet accounts are understated and income statement accounts are understated. Balance sheet accounts are overstated and income statement accounts are overstated. Balance sheet accounts are understated and income statement accounts are overstated. Balance sheet accounts are overstated and income statement accounts are understated. Multiple Choice Question 67 Crue Company had the following transactions during 2013: • Sales of $4,500 on account • Collected $2,000 for services to be performed in 2014