Accounting method must be enter means

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There are two forms of accounting that can be used. The accrual method and the cash method. Most people operate on the cash basis. I have provided two links that explain in great detail what both methods are.

https://ttlc.intuit.com/replies/3301956

https://ttlc.intuit.com/replies/3300094

First-year day trader, a fresh starting MTM, will 3115 Form Part IV Section 481(a) Adjustments line 25 be "yes"?

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