Which of the Following Statements About the Accrual Basis of Accounting

Which of the following statements about the accrual basis of accounting is false:

A) An expense is recognised in the period when the benefit deriving from the associated expenditure arises.
B) The wages accrued account records the cost of work performed but not paid for at the end of the accounting period.
C) Revenue is recognised when it is earned and certain.
D) The accrual basis of accounting lies behind the concept of depreciating an asset as it is used.
E) An expense is recognised in the period that it is paid for.