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Chapter 1Presenting and Interpreting Financial Statements and Supplementary
Interpreting and Analyzing the Income Statement and Supplementary
Interpreting and Analyzing the Balance Sheet and Changes in Financial
18 other sections not shown
accounts receivable accrual Accrued acquisition actual costs adjustments allocated amortization amount annual audit auditor balance sheet capital chart of accounts checks client computed copy cost of sales cost or market costs and expenses current assets current liabilities customers determined direct labor hours discount dividends employees Ended March 31 entry estimated factory expense factory overhead federal income tax FIFO Figure financial statements fixed costs follows gross profit imprest system income statement Interest expense investment invoices journal ledger LIFO lower of cost MACHINE MANUFACTURING CORPORATION manufacturing overhead materials method month monthly Mortgage note operations overhead rates paid partners partnership payable payment payroll taxes percent period perpetual inventory perpetual records petty cash plant and equipment procedures production proprietorship purchase reports retained earnings salaries schedule standard costs stockholders taxable tion Total uncollectible accounts unemployment tax variable variance worksheet