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To replace the retained earnings account in some businesses Question 10. Question : The accrual basis of accounting: Is generally accepted for external reporting since it is more useful for most business decisions Is flawed because it gives complete information about cash flows Recognizes revenues when received in cash Recognizes expenses when paid in cash Eliminates the need for adjusting entries at the end of each period Question 11. Question : On April 1, 2011, a company paid the $1,350 premium on a three-year insurance policy with benefits beginning on that date. What will be the insurance expense on the annual income statement for the year ended December 31, 2011? Question 12. Question : entries is to: The main purpose of adjusting Record external transactions and events