Based on Schaum’s
O u t l i n e o f T h e o r y a n d P ro b l e m s o f
B o o k k e e p i n g a n d A c c o u n t i n g , T h i rd E d i t i o n
b y J o e l J . L e r n e r , M.S., Ph.D.
Abridgement Editors
D a n i e l L . F u l k s , Ph.D.
and
Michael K. Staton
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