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The Accounting Cycle Accruals and Deferrals

The Accounting Cycle Accruals and Deferrals. Chapter 4. Adjusting Entries. Adjusting entries are. Every adjusting. needed whenever revenue or expenses affect more than one. entry involves a change in either a revenue or expense. and an asset or liability. accounting period.

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Balance Day Adjustments

Balance Day Adjustments. What is a Balance Day. What is Depreciation. Depreciation is specifically defined as the systematic allocation of the depreciable amount of an asset over its useful life. Remember. Important notes. Methods and when to use. Straight line Method. Depreciation:

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Chapter 4

THE ACCOUNTING CYCLE: Accruals and Prepayments. Chapter 4. At the end of the period, we need to make adjusting entries to get the accounts up to date for the financial statements. Adjusting Entries. Adjusting entries are. Every adjusting.

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Systematic allocation - PowerPoint PPT Presentation

The Accounting Cycle Accruals and Deferrals

Balance Day Adjustments

Chapter 4