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AccountingIts purpose and nature
Tangible fixed assets and depreciation
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accounting department Accounts Payable accounts receivable Accrued Depreciation additional adjustment amortized amount appraisal Assume balance sheet basis Bonds Payable bonus book value capital stock charged collected common stock company's computed concern consignment control account corporation cost current assets current liabilities customers debit December 31 deducted disbursements discount Earned Surplus entry to record equipment estimated excess expenses Federal income tax financial statements fixed assets gain or loss included income statement increase indicate installment sales interest invoice issued January long-term investments machinery market value ment merchandise method month operations outstanding paid paid-in surplus payment period preferred stock premium Problem procedure properly provided and applied purchased reports repossessed Reserve resources provided result retained earnings selling shareholders shares shown sinking fund sold statement of income stock dividend stockholders subsidiary ledger Surplus account tion transactions treasury stock uncollectible units voucher