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Overview of Financial Statements I
The Accounting Profession and Publications
29 other sections not shown
accepted accounting principles accounting period Accounts Payable Accounts Receivable Accumulated Depreciation acquired acquisition cost adjusting entry amortization amount annuity Assume balance sheet bank Bonds Payable book value calculated capital cost allowance changes in financial Chapter cheque column common shares Compute cost-flow assumption Current Assets Current Liabilities customers debit debt December 31 Depreciation Expense discount dollars Doubtful Accounts ending inventory equity method estimated example Exhibit FIFO financial position financial statements firm firm's funds holding gain income statement Income Tax Expense increase interest expense interest rate issued January journal entries lease LIFO long-term market value Merchandise Inventory million minority interest Noncurrent Assets owners paid payment pension percent preferred shares present value Products profit provided by operations rate of return ratio recognized Retained Earnings selling Share Capital shareholders shown sold statement of changes subsidiary T-accounts Temporary Investments Total Assets transactions trial balance