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The Complete Idiot's Guide® To Accounting by Lita Epstein, Shellie L. Moore

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Your Chart of Accounts Balance Sheet

That’s it! You’re finished with the initial chart of accounts related to the balance sheet. Here’s what the finished product would look like.
Assets
026
Liabilities
027
Equities
028
That wasn’t so bad, was it? You’re about halfway done with the development of the chart of accounts. Chapter 3 explains how to complete the chart of accounts with accounts related to the P&L statement.

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