Final answer:
Companies generally recognize revenues at the point of sale, often upon delivery of goods or services, which is considered as the accurate moment to reflect the earned income.
Step-by-step explanation:
The student's question relates to the recognition of revenue from manufacturing and selling activities by companies. The answer to the question is a. True. Companies commonly recognize revenues at the point of sale, which usually means upon delivery. This is a standard practice as it reflects the completion of a sales transaction where the control of goods or services is transferred to the buyer, and thus the company can reliably measure the income earned from the transaction.