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the ledger accounts must be adjusted to reflect a cash basis of accounting before financial statements are prepared under generally accepted accounting principles. cash must be received before revenue is recognized. events that change a company’s financial statements are recognized in the period they occur rather than in the period in which cash is paid or received. Multiple Choice Question 165 Expenses paid and recorded as assets before they are used are called accrued expenses. interim expenses. prepaid expenses. unearned expenses. Multiple Choice Question 152 The adjusted trial balance is prepared after financial statements are prepared. after adjusting entries have been journalized and posted. before the trial balance. to prove the equality of total assets and total liabilities Multiple Choice Question 45 Management usually desires ________ financial statements and the IRS requires all businesses to file _________ tax returns.