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accounting principles Accounting Standards Accounts Payable accounts receivable accrued adjusting entry AICPA Allowance for Doubtful amount annual annuity due assume balance sheet bank capital cash flows cash provided Common Stock Company's compound interest comprehensive income Compute Concepts Corporation cost or market current assets current liabilities debit December 31 deposit determine disclosure discontinued operations discounts dividends Doubtful Accounts earnings per share ending inventory enterprise equipment equity estimated example extraordinary item fair value FASB FIFO Financial Accounting financial reporting financial statements fund future value gain gross profit Identify included income statement income tax increase Instructions Insurance Intel interest rate investments issues January journal LIFO long-term loss lower of cost merchandise million notes receivable ordinary annuity payments Prepare present value problems purchase ratio recorded rent result retained earnings securities selling Service Revenue sold statement of cash stockholders Total transactions trial balance Unearned users