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Chapter McGraw-Hill/Irwin Copyright © 2007 by The McGraw-Hill Companies, Inc. All rights reserved. Accounting Records and Systems 4
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Income Taxes RCJ Chapter 13. Paul Zarowin2 Key Issues 1.Book (financial statement) vs. taxable income 2.Permanent differences 3.Effective vs. statutory
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Accruals and Prepayments. Accruals and prepayments Before we prepare the final accounts of a business it is often necessary to adjust the figures in the
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