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AccountingPresent and Past
PARTI Financial Accounting
Financial Statements and Accounting ConceptsPrinciples
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Accounts payable accounts receivable accrued Accumulated Depreciation adjusting entry adjustment annual report Balance sheet Income bonds budget Calculate cash dividend cash flows Chapter common stock company's contribution margin cost cost-flow assumption current assets current liabilities December 31 depreciation expense direct labor earnings per share effect ended December 31 ending inventory entity entity's equipment equity estimated Exhibit FIFO financial accounting financial reporting financial statements firm firm's fiscal period horizontal model Income statement Assets income tax increase Intel Corporation interest expense interest rate investment investors issued journal entry LIFO long-term debt market value means ment merchandise method month number of shares operating activities operating income paid paid-in capital payment preferred stock present value purchase rate of return recorded Required retained earnings revenues share of common sheet Income statement sold statement of cash stock dividend stockholders transaction treasury stock variance write the journal