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A trial balance is a financial statement that lists all the general ledger accounts of a company along with their respective debit or credit balances. It serves

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1. Accounting : Meaning and Scope, 2. Accounting Principles : Concepts and Conventions, 3. Accounting Standards, 4. Double Entry System (Rules of Debit and Cred

1. Introduction to Accounting, 2. Basic Accounting Terms/Terminology, 3. Theory Base of Accounting : Accounting Principles—Fundamental Assumptions or Concepts

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