Moreover, the rules prepare an accountant to develop error-free and consistent accounting data. It also helps organisational stakeholders to compare the financial data of different companies over the years. Accountants are expected to apply accounting, procedures, and practices consistently from period to period. If a change is justified, the change must be disclosed on the financial statements. Further, it is assumed that the U.S. dollar does not lose its purchasing power over time. Because of this, the accountant combines the […]
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Bookkeeping
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