Adjusting the Accounts and Preparing the Statement
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http://en.wikipedia.org/wiki/Balance_sheethttp://en.wikipedia.org/wiki/Profit_and_loss_statementhttp://en.wikipedia.org/wiki/Debits_and_creditshttp://en.wikipedia.org/wiki/Debits_and_credits -
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http://www.functionx.com/excel/accounting/transactions.html