Adjusting entries are primarily needed for: Multiple Choice Cash-basis accounting. Accrual-basis accounting. Current value accounting. Manual accounting systems.

The answer is Accrual-basis accounting.

Explanation:

in cash basis accounting, transactions are recorded exactly at the moment when the cash is received or paid. so there won't be any issue with receivables and payable and there won't be any clash between the accounting time period and the transactions.

But in accrual based accounting, there can be instances where the time period and the time of transaction collide. for an example, if the year ends at on Dec-31st and the payments for sales are due by then, it becomes a receivable and accounted for like that.

because of this, there could be mismatches or mistakes in the accounting process when it's done under the accrual basis.

answer; enforce the rules;