Adjusting the accounts is the process of A. recording transactions as they occur during the period. B. subtracting expenses from revenues to measure net income. C. updating the accounts at the end of the period. D. zeroing out account balances to prepare for the next period.

C. updating the accounts at the end of the period.

Explanation:

Adjusting the accounts is the process whereby  transactions are reviewed ( usually at the end of an accounting period) to ascertain that all transactions have been recorded. This process ensures that necessary adjustment are made where necessary.

For example, a prepaid insurance account may require adjustments that will ensure that insurance expense is recognized in the books. This may be done by determining the period of expired insurance and posting necessary entries. The process of doing this is known as adjusting the accounts.

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hope i explained myself

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