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- 6
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- Accrued evenly throughout the year
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- Recording payment of irrecoverable and doubtful debts
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- Consolidation – Net assets
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- Capital and revenue receipts
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- Company accounts
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- Final accounts
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- Inventory
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  John Moffat
- Bank reconciliation statement
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- HOT Suspense acc
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- depreciation
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- Capitalisation
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