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  2. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting .

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  4. Accrual - Wikipedia

    en.wikipedia.org/wiki/Accrual

    In accounting and finance, an accrual is an asset or liability that represents revenue or expenses that are receivable or payable but which have not yet been paid. In accrual accounting, the term accrued revenue refers to income that is recognized at the time a company delivers a service or good, even though the company has not yet been paid.

  5. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation.

  6. International Public Sector Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Public...

    Mongolia – Paragraph 26.3 of the Management and Financing Law for Budget Entities specifies that state entities prepare financial statements on the accrual basis of accounting. The Ministry of Finance, Mongolia and the Mongolian Institute of Certified Public Accountants provide public sector entities with the current IPSASB handbook of ...

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  8. Fantasy football Week 13 cheat sheet: PPR rankings, sleepers

    www.aol.com/fantasy-football-week-13-cheat...

    Hopefully, you'll get your fill. Fantasy football rankings for Week 13 are based on the point-per-reception (PPR) scoring used in most seasonal and daily fantasy football formats.

  9. Fantasy football Week 8 cheat sheet: PPR rankings, sleepers - AOL

    www.aol.com/fantasy-football-week-8-cheat...

    Fantasy football managers get a brief respite from the bye-week blues this week with all 32 teams in action. Fantasy football rankings for Week 8 are based on the point-per-reception (PPR) scoring ...

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