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Principles of Accounting


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Table of Contents

1 Introduction 2 The business environment 3 The New Zealand Framework 4 The accounting process 5 The Balance Sheet (Statement of Financial Position) 6 Income Statement and Statement of Changes in Equity 7 The Cash Flow Statement 8 Non-cash impacts on financial statements 9 Business planning and budgeting 10 Analysis and interpretation of financial statements Appendix The big picture Glossary Index

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