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I. The basic accounting identity

II. Balance Sheet or Statement of Financial Position

III. Income Statement

IV. Cash Flow Statement

V. Accounting Concepts

Appendix: Different Income Statement Presentations for same financial information of ABC

 

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Copyright 2002 Arvind Ashta, Professor Groupe ESC Dijon-Bourgogne, Visiting Faculty at American Business School, Paris and at the University of Paris 6 (Pierre et Marie Curie)