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By Carl S. Warren, James M. Reeve, Jonathan Duchac

New to this variation, the authors created leading edge, certain content material delivering actions which are best-suited for every element within the studying procedure. New content material just like the author-written Activation workouts, is helping scholars come to category extra ready, and permits them to extra simply attach the dots, increase their intensity of information and feature greater instruments for remediation and overview. the tip objective of Warren/Reeve/Duchac’s textual content and expertise studying procedure is to turn on studying and create extra empowered and ready students--ready to tackle the remainder of their academic and profession ambitions. to be had with InfoTrac® scholar Collections http://gocengage.com/infotrac.

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Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. 10 Chapter 1 Introduction to Accounting and Business Note: All business transactions can be stated in terms of changes in the elements of the accounting equation.

A list of the assets, liabilities, and owner’s equity as of a specific date, usually at the close of the last day of a month or a year. A summary of the cash receipts and cash payments for a specific period of time, such as a month or a year. 15 Describe the financial statements of a proprietorship and explain how they interrelate. The four financial statements and their interrelationships are illustrated in Exhibit 6, on page 17. The data for the statements are taken from the summary of transactions of NetSolutions on page 14.

The owner’s equity is increased by amounts invested by the owner and is decreased by withdrawals by the owner. In addition, the owner’s equity is increased by revenues and is decreased by expenses. Copyright 2012 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience.

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