* Assistant Professor of Accounting, University of Chicago. 1 The author is deeply indebted to Harry Roberts, Professor of Statistics, University of Chicago, for his many helpful suggestions dealing with the statistical problems that were encountered in this study. 2 The current ratio was cited in the literature as early as 1908: William M. Rosen-. This course will teach you the fundamentals of financial accounting from the ground up. You will learn how to prepare a . balance sheet, income statement, and cash flow statement, analyze financial statements, and calculate and interpret critical . ratios. You will also learn the role of managerial judgment in choosing accounting estimates and.
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One of the safety features inherent to many accounting programs is double-entry bookkeeping. This prevents clerical errors in data entry from occurring by creating an opposite entry for every.
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