Examlex
The cost of inventory is defined by AASB 102 as including:
Capital
Refers to financial assets or the financial value of assets, such as funds held in deposit accounts and/or funds obtained from special financing sources.
Adjusted Trial Balance
A list of all accounts and their balances after adjusting entries have been made, used in preparing financial statements.
Debits and Credits
Debits and credits are the fundamental components of accounting, representing increase or decrease in accounts to record transactions in double-entry bookkeeping.
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