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Solutions Approaches to Objective Questions
The CIA CMA and CPA Certification Programs
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accounting principle accounts receivable accrual accrued adjusting entry allocated amortization amount annuity balance sheet basis bonds book value business combination capital lease carrying value cash changes in financial common stock Company computation consolidated Corporation correct answer current assets current liabilities debit December 31 deferred depreciation expense disclosed disclosure discount DiSCUSSiON earnings per share effect ended December 31 ending inventory enterprise entity equal equity method estimated exchange extraordinary items fair value financial position financial reporting financial statements fixed assets gain or loss goodwill included income statement income tax incorrect incurred interest expense investment invoived issuance issued journal entry lessee lessor long-term debt net income net realizable value noncurrent number of shares operations outstanding payable pension preferred stock present value profit Publisher purchase recognized REQUiRED retained earnings revenue SFAS sold statement of changes stock dividend stockholders subsidiary transaction treasury stock U.S. dollar