Using accrual accounting, revenue is recorded and reported only a. when cash is received at the time services are rendered b. when cash is received without regard to when the services are rendered c. if cash is received after the services are rendered d. when the services are rendered without regard to when cash is received

d.when the services are rendered without regard to when cash is received

Explanation:

Accrual based accounting requires that the services should be performed or rendered associated with the revenue when you recognize it. It  does not matter when the cash for the revenue is received. You may received the cash in advance or after some time from you rendering services. As your render the services you can record your revenue.

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