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10 cards from this deck
Record revenues & expenses in same period they occur
Total written off to date vs current year only
R1 (can never be R0)
extCostprice−extAccumulateddepreciation ext{Cost price} - ext{Accumulated depreciation}extCostprice−extAccumulateddepreciation
Income earned but not yet received
Expenses incurred but not yet paid
Expenses paid in advance for future benefit
Income received but not yet earned
Unused items at year-end recorded as temporary asset
Less stock on hand than shown in records
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