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What is the type of balance day adjustment

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Question - XYZ Publishers sell magazine subscriptions. The subscriptions are for 12 months from 1 January. On 1 January 2016 XYZ Publishers received $24,000 in annual subscription revenue. XYZ Publisher's financial year end is 30 June. What is the type of balance day adjustment and the amount adjusted at 30 June 2016?

Reference no: EM132522203

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