An account usually shows four kinds of amounts in a specific accounting period, namely the beginning balance, increase sum, decrease sum and ending balance. The relationship among them is shown as ( d)
A.
ending balance =beginning balance_accrual increase +accrual decrease
B.
ending balance =beginning balance+accrual increase-accrual decrease
C.
ending balance =beginning balance +accrual increase+accrual decrease
D.
ending balance= beginning balance-accrual increase-accrual decrease