Lecture Accounting (6th edition): Chapter 4 - Kimmel, Weygandt, Kieso
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Chapter 4 - Accrual accounting concepts. This chapter’s objectives are to: Explain the accrual basis of accounting and the reasons for adjusting entries, prepare adjusting entries for prepayments, prepare adjusting entries for accruals, prepare an adjusted trial balance and financial statements, prepare closing entries and a post-closing trial balance.
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