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Midterm for Fi504 Keller Management Essay Preview: Midterm for Fi504 Keller Management Report this essay Question: (TCO E) One of the accounting concepts upon which adjustments for prepayments and accruals are based is Your Answer: matching. CORRECT ANSWER cost. monetary unit. INCORRECT economic entity. Instructor Explanation: chapter 4 page 162 Points Received: 0 of 3.