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This session focuses on inter-company transactions, specifically inventory transactions, which can be challenging for students in advanced accounting or CPA exam review courses. The tutorial is designed for CPA review students and explains that inventory transactions within inter-company transactions are similar to land or fixed asset transactions. The key concept is that these transactions involve a parent company and a subsidiary, with downstream sales between the two entities being the focus. This tutorial is recommended for CPA candidates seeking a deeper understanding of this topic.
