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Accounting Notes

Accounting Notes

Accounting Notes

This note covers the following topics: Environment and Theoretical Structure of Financial Accounting , Review of the Accounting Process, The Balance Sheet and Financial Disclosures, The Income Statement and Statement of Cash Flows, Income Measurement and Profitability Analysis, Time Value of Money Concepts, Cash and Receivables, Inventories: Measurement, Inventories: Additional Issues, Operational Assets: Acquisition and Disposition, Operational Assets: Utilization and Impairment, Current Liabilities and Contingencies, Bonds and Long-Term Notes, Leases, Accounting for Income Taxes, Pensions and Other Postretirement Benefits, Shareholders' Equity, Share-Based Compensation and Earnings Per Share, Accounting Changes and Error Corrections, The Statement of Cash Flows.

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