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The Adjusting Process

3. The Adjusting Process. 0. 3-1. Under the accrual basis of accounting , revenues are reported in the income statement in the period in which they are earned. 0. 3-1. The accounting concept that supports this approach to reporting of revenues is called the revenue recognition concept . 0.

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Describe the nature of the adjusting process.

0. 3 - The Adjusting Process. After studying this chapter, you should be able to:. Describe the nature of the adjusting process. Journalize entries for accounts requiring adjustment. Summarize the adjustment process. Prepare an adjusted trial balance. 0.

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The Adjusting Process

Describe the nature of the adjusting process.