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Describe the adjusting entries, including the accounts used, for 1) accrued expenses and 2) accrued revenues.
Kant
Refers to Immanuel Kant, an 18th-century German philosopher known for his work in epistemology, ethics, and aesthetics.
Theoretical Standpoint
A perspective or viewpoint informed by a coherent set of theoretical ideas, often guiding analysis or interpretation.
Practical One
Refers typically to a person or approach that focuses on practical actions and solutions rather than theoretical or abstract ideas.
Aristotle
An ancient Greek philosopher and scientist, a student of Plato and teacher of Alexander the Great, known for his contributions to many fields of knowledge.
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