a$.$ Does the term method of accounting refer only to overall methods of accounting? Explain.

A$.$ The term method of accounting is used to refer not only to overall methods of accounting but also to the tax treatment that results from changes in accounting methods.

B$.$ The term method of accounting is used to refer not only to overall methods of accounting but also to the accounting period.

C$.$ The term method of accounting is used to refer not only to overall methods of accounting but also the accounting treatment of any item. Examples of accounting methods for specific items include Sec. $174$ relating to research and experimentation expenditures, Sec. $451$ relating to long$-$term contracts, and Sec. $453$ relating to installment sales.

D$.$ The term method of accounting only refers to the three overall methods of accounting; cash receipts and disbursements method, accrual method, and the hybrid method because these are the only three methods of accounting available to the taxpayers.