Adjustments and Closing the Books

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This guide explains how to determine whan an account needs adjusment and how to do it. It explains the time period assumption, the accrual basis of accounting, as well as the procedure used to 'close the books' at the end of an accounting period.

Part of the Accounting Fundamentals Series. More

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About Hercules Bantas

Dr Hercules Bantas has been teaching and reading the human sciences for the better part of a decade. It is his opinion that he is too often immersed in some weighty tome or other, the authors of which always use one thousand words where one hundred words would suffice. It was while juggling no less than three weighty tomes by the same author and trying to understand what the fellow was trying to say that the idea of The Reluctant Geek Guides was born. He is well aware that publishing clearly written and unambiguous guides to important ideas in the human sciences is frowned upon in some circles, but he's going to do it anyway. Despite his well documented grumpiness, Hercules claims to like people and can be contacted by email at reluctantgeek[at]

Also in Series: Financial Accounting Fundamentals

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Review by: Andrew Bushard on Nov. 16, 2015 :
This supplements my other study of accounting and it ties up loose ends. The academic citations, good definitions, concise discussions, and clear explanations impressed me. The only negative I found were the typos, but that won't prevent me from giving this book a 5 star review.
(reviewed 2 days after purchase)
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