What is the main feature of accrual basis accounting

What is the main feature of accrual basis accounting

What is the main feature of accrual basis accounting?

A. Recognize transactions only when cash is received or paid

B. Recognize income and expenses when earned or incurred

C. Prioritize cash flow recording

D. Ignore non-cash transactions

Answer: B

Explanation: Accrual basis recognizes economic events when they occur, not when cash movements happen.