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WEYGANDT RAPID REVIEW PART 1 Weygandt Kieso Kimmel Trenholm Kinnear Accounting Principles Fourth Canadian Edition CLOSING ENTRIES Chapter 4 ASSUMPTIONS AND PRINCIPLES Assumptions Principles Purpose Going concern Monetary unit Economic entity Time period Cost Revenue recognition Matching Full disclosure 1. ADJUSTING ENTRIES Chapter 3 Type Prepayments Accruals Original Entry Adjusting Entry 1. Prepaid expenses Asset account Cash Expense account 2. Periodic Journal Entries Event Perpetual...
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