In French accounting, year-end adjustments include

 In French accounting, year-end adjustments include

 In French accounting, year-end adjustments include: (choose 3)

A. Accrued expenses

B. Prepaid expenses

C. Depreciation

D. Cash sales

Answer: A, B, C

Explanation: Year-end adjustments are required in French accrual accounting to ensure revenues and expenses are recognized in the correct period. Accrued expenses (expenses incurred but not paid), prepaid expenses (expenses paid in advance), and depreciation (allocation of asset costs) are common year-end adjustments. Cash sales are recorded when they occur, not as a year-end adjustment.