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Accounting Fundamentals: Adjustments and Closing the Books (sample)

by Hercules Bantas

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...

Fixed Assets and Depreciation (sample)

by Hercules Bantas

Fixed assets - property, plant, and equipment - are an integral part of doing business for many organisations, but they can present problems when preparing financial reports. This essay-length guide looks at...

Positive Accounting Theory and Policy Selection (Sample)

by Hercules Bantas

Many accounting practices and procedures have their foundation in positive accounting theory. This essay-length study guide explains the major tenets of positive accounting theory in simple to understand language,...