Examlex
Which of the following is not counted in M1?
Depreciation
The systematic allocation of the cost of a tangible asset over its useful life.
Adjusting Entry
Journal entries made in accounting records at the end of an accounting period to update accounts for accurate financial reporting.
Income Statement
A financial statement that outlines a company's revenues and expenses over a specific period, showing net profit or loss.
Balance Sheet
A financial statement summarizing a company's assets, liabilities, and owner's equity at a specific point in time.
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