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Intermediate accounting 1a millan pdf 2023

Intermediate accounting 1a millan pdf 2021-2025

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The document discusses Chapter 3 of a financial accounting manual, focusing on adjusting accounts and preparing financial statements. It contrasts cash basis and accrual basis accounting, emphasizing that the accrual basis provides a better indication of company performance. Key concepts include prepaid expenses, depreciation, unearned revenues, accrued revenues, and the importance of making adjusting entries to ensure accurate financial reporting. The document also includes various exercises and examples related to these accounting principles.

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