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Module 1: Balance day adjustments

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Linee tempo Accounting

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Accounting - Accounting time lines

Accounting time lines

The following strategy is useful when dealing with balance day adjustments
such as depreciation.

It is often the case that the time line given for the exercise or report
does not match that of the financial year. This will mean that balance day
adjustments, in particular depreciation, prepaid and accrued items, need to
be matched against the actual reporting period.

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