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Northeastern University ACCOUNTING 1201 Chapter 4 1)What are adjusting journal entries conceptually? When are they recorded? What are typical accounts that they affect / do not affect? 2
Northeastern University
ACCOUNTING 1201
Chapter 4
1)What are adjusting journal entries conceptually? When are they recorded? What are typical accounts that they affect / do not affect?
2.What is the difference between accruals vs. deferrals?
- What is the process of determining whether an adjusting entry is required and recording
the inception entry, adjusting entry, and concluding entry for the transactions we discussed in class?
- What are closing entries? Which accounts do they affect?
- How do we calculate earnings per share?
- How do we calculate the total asset turnover ratio, and what does it tell us about a company?
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