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Adjustments for financial reporting
- Explain the basic characteristics of the cash basis and the accrual basis of accounting.
- Recognize the reasons why adjusting entries must be made.
- Recognize the classes and types of adjusting entries.
- Organize adjusting entries.
- Determine the consequence of failing to prepare adjusting entries.
- Analyze and utilize the financial results and trend percentages.
Received $170,000 cash from Electronic Arts, Inc. for service revenue earned in January.
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Sue, Scarlett and Sally are in a partnership together providing accounting services. The partnership uses the cash basis to account for income tax.
Stewart Company sold 180 units @ $320 each on October 31, 2012. Cash selling and administrative expenses were $15,000. The following information is also available: The
The type of accounting concerned with providing information and analyses to managers within the organization is referred to as
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