Lecture Intermediate accounting (4/e): Chapter 2 - Spiceland, Sepe, Tomassini

Chapter 2 - Review of the accounting process. The purpose of this chapter is to review the fundamental accounting process used to produce the financial statements. This review establishes a framework for the study of the concepts covered in intermediate accounting. Actual accounting systems differ significantly from company to company. This chapter focuses on the many features that tend to be common to any accounting system.
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Lecture Intermediate accounting (4/e): Chapter 2 - Spiceland, Sepe, Tomassini