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INTERMEDIATE ACCOUNTING NOTES
| Institution | UNIVERSITY |
| Course | SCHOOL OF OPEN, DIST... |
| Year | 1st Year |
| Semester | Unknown |
| Posted By | Rose Oloo |
| File Type | |
| Pages | 97 Pages |
| File Size | 1.13 MB |
| Views | 559 |
| Downloads | 0 |
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Description
The conceptual framework of accounting, also called the theoretical framework of
accounting is a coherent system of interrelated objectives and fundamentals that
can lead to consistent standards and that prescribes the nature, function and limits
of financial accounting and financial accounting statements.
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ACC 2101: Intermediate Accounting Notes
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A single entry and incomplete records refer to a situation where business transactions are not analyzed and recorded following the accounting process. The double entry system is not followed whereby only one side of the transaction is recorded and or the records are completely omitted.
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