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Chapter 6

Leases

Outcome

At the end of this session you should be able to:

 differentiate between finance and operating leases

 prepare the accounting entries for finance leases and operating leases

 prepare the accounting entries for sale and leaseback arrangements

and answer questions relating to those areas.

The underpinning detail for this chapter in your Integrated Workbook can be
found in Chapter 6 of your Study Text.

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