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Brilliant Accounting by Martin Quinn

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chapter

In this chapter you’ll learn about the income statement and balance sheet for limited companies. The techniques used in preparing the financial statements for companies are the same as those you learned in Chapter 5. However, there are quite a few accounting and legal rules which are relevant to the preparation of company accounts. These rules cover things that must be shown in the income statement and balance sheet, the layout of the financial statements and additional information which must be disclosed alongside the financial statements. Some of these accounting rules require the preparation of another financial statement called the cash ...

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