Content Area The matching principle a. determines whether the normal balance of an account is a debit or credit b. addresses the relationship between the journal and the balance sheet c. states that the revenues and related expenses should be reported in the same period d. requires that the dollar amount of debits equal the dollar amount of credits on a trial balance Question Content Area Using accrual accounting, revenues are recorded a. when cash is received without regard to when the services are performed or products have been delivered to customers b. when cash is received at the time services are performed or products have been delivered to customers c. only if cash is received after the services are performed or products have been delivered to customers d. when a service has been performed or products have been delivered to customers without regard to when cash is received