Select the One Term That Best Fits Each Definition

Select the one term that best fits each definition.
-An entry recording revenue before the cash is received, or an expense before the cash is paid.

A) accrual
B) amortization
C) capital expenditures
D) deferral
E) financial activities
F) first-in, first-out inventory costing method
G) investing activities
H) last-in, first-out inventory costing method
I) real property
J) stated interest rate