Examlex
The three stages of Kaplan's Three Stage Model are
Write-down
An accounting term referring to the reduction in the book value of assets when their fair market value has fallen below the previously recorded cost.
Accounting Systems
Procedures and systems used by a business to keep track of its financial transactions and prepare financial statements.
Double-Entry
An accounting method of recording transactions that provides an equality of debits and credits. Using the double-entry.
Single-Entry
A simple bookkeeping or accounting method where transactions are recorded only once, either as income or expense.
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