Accounting Fundamentals: Adjustments and Closing the Books (sample)

Accounting Fundamentals: Adjustments and Closing the Books (sample)

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386 words (≈ 2 minutes)

There are several reasons why an account may need adjustment - to correct an error, for example, or to update a balance before preparing financial reports. However, the nature of accounting requires that every adjustment must be transparent, verifiable, and justifiable. In other words, anyone looking through the accounts should be able to easily identify an adjustment to an account and understand why it was necessary. This guide explains when it is permissible to… (more)

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Book Details  


Language: English

Written in: 2011

Published: 2011-12-29

Word count: 386 words (≈ 2 minutes)

License: Attribution Non-Commercial No Derivatives (cc by-nc-nd)

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Biography 


Dr Hercules Bantas has been teaching and reading political science for the better part of a decade. It is his opinion that he is too often immersed in some weighty tome or other, the authors of which always use one thousand words where one hundred words would suffice. It was while juggling no less than three weighty tomes by the same author and trying to understand what the fellow was trying to say that the idea of The Reluctant Geek Guides was born. He is well aware that publishing clearly written and unambiguous guides to important ideas in the human sciences is frowned upon in some circles, but he's going to do it anyway. Despite his well documented grumpiness, Hercules claims to like people and can be contacted by email at reluctantgeek[at]iinet.net.au.


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