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Chapter 17






                          Overview








                                                       The trial

                                                       balance








                                                      Year-end/

                                                        closing
                                                    adjustments







                                                  Preparation of

                                                   the year-end
                                                       financial

                                                     statements










                                                                         Statement of
                              Statement of                               profit or loss
                                  financial                           and other comp

                                  position
                                                                             income











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