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Chapter 4 — The Adjustment Process

Chapter 4 Outline

4.0  Why It Matters

4.1  Explain the Concepts and Guidelines Affecting Adjusting Entries

4.2  Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries

4.3  Record and Post the Common Types of Adjusting Entries

4.4  Use the Ledger Balances to Prepare an Adjusted Trial Balance

4.5  Prepare Financial Statements Using the Adjusted Trial Balance

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