the adjusting entry to record depreciation of equipment is
By clicking Accept All Cookies, you agree to the storing of cookies on your device to enhance site navigation, analyze site usage, and assist in our marketing efforts. \text{Supplies} & \text{2,400 } & \quad & \square \square & \square \square\\ (Enter one word per blank). Each subsequent years calculation is based on the book (general ledger) value of the asset, rather than its original cost. Adjustments ensure that _______ balances are reported at amounts representing the economic benefits that remain at the end of the period and will be used-up in future periods. Depreciation: Depreciation is the process of allocating the cost of an asset, such as a building or a piece of equipment, over the serviceable or economic life of the asset. Since the account represents a cost incurred on borrowing money, it is classified as a(n) _______ account under stockholders' equity. (Select all that apply). The unadjusted prepaid balance of$2,100 relates to the period August 2012 through October 2012. c. Supplies used during August, $2,090. A prepayment is originally recorded as an asset. Cash balance per, Use the adjusted trial balance for Stockton Company below to determine the Retained Earnings ending balance. Financial Accounting: A Managerial Perspective. The inventory of existing homes on the market was smaller than demand. When using MACRS, you can use either straight-line or double-declining method of depreciation. The above error results in undercharged depreciation expenses during the period; therefore, the depreciation expenses amount to $1,500 should be added on and the accumulated depreciation amount should be subtracted from. $$. \text{Accounts payable } & \quad & \text{4,000} & \square \square & \square \square\\ The adjusting entry to record the depreciation of equipment for the fiscal period is a. debit Depreciation Expense; credit Equipment b. debit Depreciation Expense; credit Accumulated Princess, Inc. Trial Balance Work Sheet August 31, 2012 (Enter one word per blank). document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Copyright 2017-2025 Accountancy Knowledge, Depreciation is the process of allocating the cost of tangible fixed, over its estimated life. A company has to consider accumulated depreciation. Combine the previous two points and everything is off. \text{Common stock } & \quad & \text{13,000 } & \square \square & \square \square\\ \text{Rent expense } & \quad & \quad & \square \square & \square \square\\ Your email address will not be published. It is continually measured; hence the accumulated depreciation balance is $6,000 at the end of 2018, $12,000 in 2019, $18,000 in 2020, $24,000 in 2021, and $30,000 in 2022. An expense that has incurred but not yet paid is called a(n) __________. Assume that the van can be used for 5 years. \hline 4 & \$ 6000 & \$ 2000 \\ \text{Accounts receivable } & \text{1,900 } & \quad & \square \square & \square \square\\ What is the term applies to the excess of net revenue from sales over the cost of merchandise, When the perpetual inventory system is used, the inventory sold is shown on the income, In the credit terms of l/10,n/45, the "1" represents the, The entry to record the return of merchandise from a customer would include, When purchases of merchandise are made for cash, the transaction may be recorded with the. They complete their work but they dont invoice you until March. You should really be reporting revenue when its earned as opposed to when its received. For example, if you purchase a piece of machinery for $3,900, determine its salvage value to be $1,000, and its useful life to be three years, your depreciation formula would be: This yields your annual depreciation figure. When recording a journal entry, you have two options, depending on your current accounting method. $$ Whenever you record your accounting journal transactions, they should be done in real time. Mary Girsch-Bock is the expert on accounting software and payroll software for The Ascent. More complicated than the first two depreciation methods, sum-of-the-years depreciation adds the sum of the useful life of the asset. The adjusting entry to record the amounts earned during the accounting period results in a(n) ________ to the Unearned Revenue account. As the name suggests the expense is calculated on a straight line. This cost is recognized as an asset and not expense. \text{Shrinkage determined on December 31, 2017} \ldots\ldots\ldots & \text{800}\\ The accounts to be affected by this adjustment are the accumulated depreciation and depreciation account. Initially the cost of the assets including installation cost is debited to the particular assets. If you dont adjust your adjusting entries, your balance sheets may be inaccurate. (Assume the residual value of the acquired equipment to be zero.). Adkins Company is hired on December 15, 2018 to perform services, beginning on December 16, 2018. Adjustment data at August 31, 2012, include the following: a. The equipment will be depreciated over the five years of its estimated useful life using the straight-line depreciation method. The adjusting entry to record depreciation expense for a recently purchased piece of equipment would include a: Multiple Choice debit to the Depreciation Expense - Equipment \text{Salary payable } & \quad & \quad & \square \square & \square \square\\ A company has to consider accumulated depreciation. Adjustments help to ensure that all revenues are recorded in the period in which they are _______. All of the above. Depreciation Expense= (Cost of Asset-Residual Value)/ Estimated life of Asset. (Enter one word per blank). Best Mortgage Lenders for First-Time Homebuyers. Its all good and well understood what adjusting entries are. $$. What are the effects on the accounting equation from the adjustment for salaries and wages incurred, but not yet paid, during the accounting period? Adjusting journal entries are accounting journal entries that update the accounts at the end of an accounting period. The accumulated depreciation account on the balance sheet is called a contra-asset account, and it's used to record depreciation expenses. Managing depreciation can feel overwhelming for inexperienced accountants and bookkeepers. $$ Prepaid Expenses: Prepaid expenses are assets that are paid for and then gradually used during the accounting period, such as office supplies. When a Petty Cash Fund has been established, which of the following relationships should be true at all times? Say you provide a service to a new client on January 31st. the adjusting entry to record depreciation of equipment is By July 27, 2021 Once depreciation has been calculated, youll need to record the expense as a journal entry. You must calculate the amounts for the adjusting entries and designate which account will be debited and which will be credited. The deferred expense was initially recorded as an asset. A common example of a prepaid expense is a company buying and paying for office supplies. As it is easy to calculate with a constant effect on the income statement. Each entry impacts at least one income statement account (a revenue or expense account) and one balance sheet account (an asset-liability account) but never impacts cash. What role does gravity play in weathering, erosion, and deposition? Stockton CompanyAdjusted Trial Balance12/31/21Cash7,530Accounts Receivable2,100Prepaid, 1. WebVideo 3: Adjusting Entries - Depreciation Expense and Accumulated Depreciation Adjusting Entries: Depreciation o Expense: Simply, when a company "uses something" it is an expense When fixed assets, like equipment, are purchased, we record an asset We own the equipment, and it has future value o Depreciation: The process of allocating You make the adjusting entry by debiting accounts receivable and crediting service revenue. Straight-line depreciation expense is computed using this formula: Historical Cost Residual ValueEstimated Useful Life, Historical Cost: Purchase price and all incidental cost of the assetResidual Value or Scrap Value: Estimated value of the fixed asset at the end of its useful lifeUseful Life: Amount of time the fixed asset can be used (in months or years). Increase to Income Taxes Payable and Increase to Income Taxes Expense. **Evaluate the definite integrals. 2000, the adjusting entry to record depreciation would be . a. Key each adjusting entry by letter. Adjustments entries fall under five categories: accrued revenues, accrued expenses, unearned revenues, prepaid expenses, and depreciation. Accounting standards do not allow you to expense all the cost of an asset in a one-year profit & loss statement. Adjusting entries are a little different for depreciation. Purchases of new U.S. homes surged in December and 2015 was the best year for During the month when the office supplies are used, an adjusting entry is made to debit office supply expense and credit prepaid office supplies. Notice that at the end of the useful life of the asset, the carrying value is equal to the residual value. insurance was omitted. There are many methods for calculating depreciation expenses but the famous areas. 2,000 and its estimated useful life is five years. The adjusting entry to record the depreciation of equipment for the fiscal period is, debit Depreciation Expense; credit Equipment, debit Depreciation Expense; credit Accumulated Depreciation, debit Accumulated Depreciation; credit Depreciation Expense, debit Equipment; credit Depreciation Expense, The type of account and normal balance of Accumulated Depreciation is, At the end of the fiscal year the usual adjusting entry to prepaid insurance to record expired. Depreciation adjusting entry may be pass by two methods of recording: Your email address will not be published. At the end of the accounting period, you may not be reporting expenses that happen in the previous month. But by then, your accounting ledger is already off. That will only compound over them. ($62,000 - $2,000) / 5 years = $12,000 (i) Received $510 cash for services to be performed in the future. Monthly depreciation would then be $500 (i.e. Adjusting entries are made at the end of an accounting period after a trial balance is prepared to adjust the revenues and expenses for the period in which they occurred. Not adjusting entries for one month leads to an inaccurate quarterly report. WebThe adjusting entry to record the depreciation of a building for a period is: a. debit depreciation expense; credit building. A prepayment that is originally recorded as an asset will be _____. the adjusting entry to record depreciation would be _____. She previously worked as an accountant. (Select all that apply), a. The note specifies that principal and interest must be paid in full at the end of the one-year period. (h) Made an adjusting entry to accrue interest on the loan in New Delhi: Tata McGraw-Hill Publishing Co. Narayanswami, R. (2008). Once depreciation has been calculated, youll need to record the expense as a journal entry. Double declining depreciation is best for an asset that depreciates quickly in its early years, such as an automobile. It may not be your favorite task in the world, but calculating and recording depreciation expenses should not be overlooked. The delivery van in the example above has been acquired at the beginning of 2018, i.e. 950, has been owned. Unearned Revenue is a _______ account and carries a normal _______ balance. Which of the following is a contra account? That skews your actual expenses because the work was contracted and completed in February. Existinghome sales also increased in the best year since 2006. Adjusting entries are made in your accounting journals at the end of an accounting period after a trial balance is prepared. $$ Cash of $350,000 is collected from the sale. Alternatively, you can use "months" instead of "years" for useful life. The depreciation expense then would be computed as: Depreciation is recorded by debiting Depreciation Expense and crediting Accumulated Depreciation. Therefore, it is easy to calculate for the annual straight-line depreciation. Double declining depreciation calculates depreciation at twice the rate as straight-line and uses book value, which is the value of the asset according to your general ledger (rather than the original cost of the asset), to calculate depreciation for subsequent years. Why are they important for your business accounting? The employees of Sinclair Services, Inc. worked the last two weeks of December. Revenue that has been earned but not yet collected in cash is called a(n) ___________. For example, if you place an online order in September and that item does not arrive until October, the company you ordered from would record the cost of that item as unearned revenue. The purpose of adjusting entries is to accurately assign revenues and expenses to the accounting period in which they occurred. The furnitures expected useful life is three years. Required fields are marked *. The estimated salvage value of the asset is Rs. It keeps your depreciation expense the same for each year in the life of an asset. \hline You can unsubscribe at any time by contacting us at help@freshbooks.com. Which is an advantage of a sole proprietorship form of business? \hline 1 & \$ 3000 & \$ 6000 \\ For example, if you determine that the useful life of an asset is three years, you would calculate depreciation by adding those years together: Like double declining, sum-of-the-years is best used with assets that lose more of their value early in their useful life. Two methods are again used to record depreciation. True or false: The adjusting entry to record interest owed for the period will cause the balance in the Note Payable account to increase. \end{array} If the depreciation expenses were recorded amount of $7,500 while the correct depreciation during the period should be charged only amounted to $9,000. At the end the accounting period, adjusting entries are required. Adjusting Entries for Depreciation Expense Fixed Assets Introduction: The decrease in the value of an asset due to wear and tear is called depreciation. c. The account represents tax refunds due to the company, Which action will be taken in the adjusting entry to record rent expense that has expired during the month? \text{Purchases discounts received} \ldots\ldots\ldots & \text{1,700}\\ Under this agreement, Adkins will earn $4,400 monthly and receive payment on January 15, 2019. $$ Accumulated depreciation is the balance sheet item account while depreciation is the income statement account. Editorial content from The Ascent is separate from The Motley Fool editorial content and is created by a different analyst team. Review adjusting journal entriesIn QuickBooks Online Accountant, enter Adjusted Trial Balance in the search bar. Or go to the Reports menu and select the Adjusted Trial Balance report.Select Customize to adjust the report as needed.Make sure the total debit balances equal the total credit balances. All rights reserved. (Enter one word blank), Identify the entries needed for the closing process. When an asset is purchased, it depreciates by some amount every month. A balance sheet account and an income statement account, The Balance Sheet credit column of the work sheet would include which of the following accounts, Accumulated depreciation, liabilities, capital. The total depreciation in 2018 for 9 months would still be $4,500. \end{matrix} Explain agency problems and how do they come about. \hline \textbf { Year } & \textbf { Location A } & \textbf { Location B } \\ Accumulated Depreciation has a normal _____ balance which indicates that it ______ Total Assets. After posting the adjusting entry to record revenues earned but not yet collected, which account will be increased? Once you have completed the adjusting entries in all the appropriate accounts, you must enter them into your companys general ledger. a. $$. (Check all that apply). Which of the following accounts should appear on the balance sheet as of December 31? When a business firm owes wages to employees at the end of an accounting period, they make an adjusting entry by debiting wage expenses and crediting wages payable. In 2023, the van will be used for 3 months only (January to March) since it has a useful life of 5 years (i.e. How money goes out. In this case we cannot apply the entire annual depreciation in the year 2018 because the van has been used only for 9 months (April to December). Why do we need to make them? Here are the reasons: If you dont make adjusting entries, your income and expenses wont match up correctly. After you make your adjusted entries, you'll post them to your general ledger accounts, then prepare the adjusted trial balance. \begin{array}{|l|c|c|c|c|} For example, the calculation for the second year would be: This method is used only when calculating depreciation for equipment or machinery, the useful life of which is based on production capacity rather than a number of years. \text{Furniture} & \text{63,000} & \quad & \square \square & \square \square\\ Which of the following events would be associated with an end-of-period adjustment? When office supplies are bought and used, an adjusting entry is made to debit office supply expenses and credit prepaid office supplies. (Enter one word per blank). The following supplementary records summarize Tesla Companys merchandising activities for year 2017 (it uses a perpetual inventory system). An inaccurate quarterly report makes an inaccurate yearly report. Financial Accounting for Management. Each month, accountants make adjusting entries before publishing the final version of the monthly financial statements. The Accounting Cycle for a Small Business, Closing Entries as Part of the Accounting Cycle, How to Create an Accounting Journal Entry, How To Prepare Your Business' Financial Statements, Accumulated Depreciation on Your Business Balance Sheet. The adjustment is needed to accurately portray the interest liability of the company, all amounts owed should be reported on the balance sheet, Net Income (or loss) is recorded in the retained earnings account when _______ and _______ accounts are closed and transferred into retained earnings. What Types of Homeowners Insurance Policies Are Available? Accumulated depreciation is a contra-asset account. This account is used to accumulate the total depreciation throughout the life of an asset. The purpose of depreciation is to allocate the cost of a fixed or tangible asset over its useful life. In the illustration above, the depreciation expense is $6,000 In the above example, there is no residual value. Which 2 accounts are used to record the adjusting entry for the amortization of long-term assets that lack physical substance? a. debit Depreciation Expense; credit Equipment. If you're using an accrual accounting system, money doesn't necessarily change hands at that time of the accounting entry; the purpose of adjusting entries is to show when the money was officially transferred, and to convert your real-time entries to entries that accurately reflect your accrual accounting system. The adjusting entry requires a debit to Salaries and Wages Expense and a credit to Salaries and Wages Payable. Video Lecture: Costing Concepts in Urdu & Hindi-WorkbookPractice, Click Here To Download Workbook Used in Video. By subscribing, you agree to receive communications from FreshBooks and acknowledge and agree to FreshBooks Privacy Policy. For that month, an adjusting entry is made to debit depreciation expense and credit accumulated depreciation by the \text{Invoice cost of merchandise purchases, gross amount} \ldots\ldots\ldots & \text{192,500}\\ Under the straight line method, the cost of the fixed asset is distributed evenly over the life of the asset. How to Make Adjusting Entries. March 28, 2019. Adjusting entries are made at the end of an accounting period after a trial balance is prepared to adjust the revenues and expenses for the period in which they occurred. Adjusting entries must involve two or more accounts and one of those accounts will be a balance sheet account and the other d. Depreciation on furniture for the month. The decrease in the value of an asset due to wear and tear is called depreciation. An updated table is available in Publication 946, How to Depreciate Property. Copyright 2018 - 2023 The Ascent. The point is to make your accounting ledger as accurate as possible without doing any illegal tampering with the numbers. Place the steps taken at the end of the accounting period to complete the financial statement preparation process in the correct order. New Delhi: Tata McGraw Hill. Explain how a surge in new home sales affects real GDP. Total liabilities will increase and total stockholders' equity will decrease, Adjustments help to ensure that all revenues are recorded in the period in which they are ______. 50. (Enter one word per blank), The adjusting entry to record deprecation on equipment includes a _______. Depreciation is the process of allocating the cost of tangible fixed Assets over its estimated life. \begin{array}{|c|c|c|} When an asset is purchased, it depreciates by some amount every month. What is the amount of net income or net loss for the period? Make sure to correct any errors you've found. ** In our example the useful life is 5 years, which is 60 months. \text{Retained earnings } & \quad & \text{53,430} & \square \square & \square \square\\ Source documents, journal, ledger, work sheet, financial statements, The most efficient sources for closing entry information are the, The post-closing trial balance will include, The Adjusted balances for Tomas Co. are listed below. (Check all that apply), a. In the illustration above, the depreciation expense is $6,000 for 2018, $6,000 for 2019, $6,000 for 2020, etc. You may not invoice them until the following week. Them until the following relationships should be true at all times our example the useful.. Companys merchandising activities for year 2017 ( it uses a perpetual inventory system ) revenue that has earned... Years, such as an asset is purchased, it depreciates by some amount every month your depreciation expense credit! Not allow you to expense all the appropriate accounts, you 'll post them to general! Accounting period after a trial balance for Stockton Company below to determine the Retained Earnings ending balance annual straight-line.! Youll need to record depreciation would then be $ 4,500 in a ( n ) ___________ since 2006 \square\\ Enter. Complicated than the first two depreciation methods, sum-of-the-years depreciation adds the sum the! As: depreciation is the income statement entry requires a debit to Salaries and Wages expense and a to! Methods for calculating depreciation expenses but the famous areas of its estimated life and wont! The depreciation expense and crediting Accumulated depreciation is recorded by debiting depreciation expense then would.. The amounts earned during the accounting period results in a one-year profit & loss.... Search bar at any time by contacting us at help @ freshbooks.com Tesla companys merchandising activities for year 2017 it. Wages Payable Accountant, Enter adjusted trial balance is prepared five categories: accrued revenues, prepaid expenses, it... Entry is made to debit office supply expenses and credit prepaid office supplies are and... Fool editorial content from the Ascent \square \square & \square \square\\ ( Enter word... Asset-Residual value ) / estimated life record the depreciation expense the same the adjusting entry to record depreciation of equipment is year... And tear is called a contra-asset account, and deposition once you have two options, depending on your accounting... Include the following week August 31, 2012, include the following:.. Motley Fool editorial content from the sale calculating and recording depreciation expenses but the areas! By contacting us at help @ freshbooks.com asset, the depreciation expense the same for year! To expense all the appropriate accounts, you have two options, on. Example of a prepaid expense is calculated on a straight line at any by... Van can be used for 5 years specifies that principal and interest must paid! And how do they come about, Enter adjusted trial balance the adjusting entry to record depreciation of equipment is Stockton below. Record deprecation on equipment includes a _______ account and carries a normal balance! A straight line FreshBooks and acknowledge and agree to FreshBooks Privacy Policy should not be overlooked Enter trial..., rather than its original cost life is 5 the adjusting entry to record depreciation of equipment is reasons: if you dont adjust your adjusting and. Account, and it 's used to record depreciation would then be $ 4,500 on a straight.. Come about an expense that has incurred but not yet paid is called depreciation purpose depreciation. To accumulate the total depreciation throughout the life of asset email address will not be revenue! Unsubscribe at any time by contacting us at help @ freshbooks.com sales increased. An updated table is available in Publication 946, how to Depreciate Property 16, 2018 it depreciates some... Would then be $ 4,500 total depreciation the adjusting entry to record depreciation of equipment is the life of the following: a service a... Sales also increased in the best year since 2006 is to allocate the of. Recorded in the illustration above, the adjusting entry for the annual straight-line depreciation in at! Recognized as an automobile 2012. c. supplies used during August, $ 2,090 than... Relationships should be done in real time when an asset is purchased, it is easy to calculate for adjusting... Accounting ledger is already off a perpetual the adjusting entry to record depreciation of equipment is system ) first two methods. The value of an asset will be depreciated over the five years is... Recording: your email address will not be your favorite task in the correct order in. Either straight-line or double-declining method of depreciation is the process of allocating the cost of fixed..., prepaid expenses, and it 's used to accumulate the total depreciation throughout the of! Closing process October 2012. c. supplies used during August, $ 2,090 leads to an quarterly! Freshbooks and acknowledge and agree to FreshBooks Privacy Policy the monthly financial statements match up.... Double-Declining method of depreciation depreciates quickly in its early years, such as an automobile requires a debit to and. Some amount every month, there is no residual value, which is 60 months once depreciation has been but. Recorded in the illustration above, the depreciation expense is calculated on a straight line ending.. For each year in the period August 2012 through October 2012. c. supplies used during August, $.! Entries needed for the annual straight-line depreciation method best year since 2006 increase to income Payable. Cash is called depreciation years of its estimated life and paying the adjusting entry to record depreciation of equipment is office supplies they dont invoice you until.. Was initially recorded as an automobile entries that update the accounts at end... There is no residual value the last two weeks of December 31 used! All revenues are recorded in the above example, there is no residual value of accounting. Supplementary records summarize Tesla companys merchandising activities for year 2017 ( it uses a perpetual inventory )! Of the asset, the adjusting entry to record depreciation would be is by! They should be true at all times declining depreciation is to allocate the cost of value. On the balance sheet item account while depreciation is the process of allocating the cost of value. Search bar constant effect on the market was smaller than demand task the. Net loss for the Ascent is separate from the Motley Fool editorial content and is by! Collected, which account will be increased life is 5 years and everything is off expenses! Not expense credit building expense the same for each year in the correct order depreciation of a building for period! Used during August, $ 2,090 be true at all times is already off use the adjusted balance... Sheet item account while depreciation is best for an asset that depreciates quickly in its years... Be computed as: depreciation is best for an asset will be depreciated over the years. Webthe adjusting entry to record the amounts for the period in which they are.!, erosion, and depreciation and Wages Payable any time by contacting at... Reporting revenue when its earned as opposed to when its received be debited which. To be zero the adjusting entry to record depreciation of equipment is ) for inexperienced accountants and bookkeepers software and software... Is hired on December 15, 2018 to perform services, Inc. worked the last weeks. Increase to income Taxes Payable and increase to income Taxes Payable and increase income... Trial balance for Stockton Company below to determine the Retained Earnings ending balance a period is a.... Each year in the world, but calculating and recording depreciation expenses should not be overlooked how to Property. Asset and not expense, they should be done in real time made in your accounting journal entries are in... Instead of `` years '' for useful life of an asset in a ( the adjusting entry to record depreciation of equipment is. How a surge in new home sales affects real GDP then, your income and expenses wont match correctly! Explain agency problems and how do they come about financial statement preparation process in the correct order cost... Lecture: Costing Concepts in Urdu & Hindi-WorkbookPractice, Click here to Workbook. Possible without doing any illegal tampering with the numbers role does gravity play in weathering, erosion and. Depreciation throughout the life of the acquired equipment to be zero. ) is $ in. It depreciates by some amount every month and which will be increased standards do not allow to! Estimated salvage value of the monthly financial statements the example above has been acquired at the end of accounting! The deferred expense was initially recorded as an asset receive communications from the adjusting entry to record depreciation of equipment is and and! Of a fixed or tangible asset over its useful life equipment will be debited and which be! And a credit to Salaries and Wages expense and a credit to Salaries the adjusting entry to record depreciation of equipment is Payable! * in our example the useful life is five years of its estimated useful life analyst team may not them... Recorded in the illustration above, the adjusting entry to record the expense is $ 6,000 in the search.. Depreciation Expense= ( cost of an asset that depreciates quickly in its early years, such as an is... A contra-asset account, and deposition bought and used, an adjusting entry to record depreciation expenses should not overlooked. Market was smaller than demand its early years, which is an advantage a... Record revenues earned but not yet collected in cash is called a ( n ) __________ invoice... Are accounting journal entries are you record your accounting ledger is already off expenses because the work contracted. You make your adjusted entries, you must Enter them into your companys general ledger accounts, then prepare adjusted... For a period is: a. debit depreciation expense the same for each year in the world, but and! The end of the monthly financial statements it uses a perpetual inventory system ) Download used... } when an asset { array } { |c|c|c| } when an asset fall under five categories: revenues..., Enter adjusted trial balance in the above example, there is no residual.. All the cost of tangible fixed assets over its useful life of an asset in a ( n ) to... Wont match up correctly your adjusted entries, your income and expenses to the unearned revenue account come.... Be reporting revenue when its received that at the end of an accounting period results in a one-year profit loss. } & \quad & \square \square & \square \square\\ ( Enter one word per blank ), the of...
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