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    <subfield code="a">Contents: Elements of financial statements -- Accounting for accruals -- Accounting for deferrals -- The Recording process -- Accounting for merchandising business -- Internal control and accounting for cash -- Accounting for accurals-advanced topics: receivables and payables -- Asset valuation accounting for inventories -- Long-term operational assets -- Accounting for long-term debt -- Accounting for equity transactions -- Statement of cash flows -- Appendix A : Accessing the EDGAR database through the internet -- Appendix B : Reynolds Financial Statements.</subfield>
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