Examlex
Which of the following is not a source of external accounting rules for a company listed on the Australian Stock Exchange?
Unadjusted Year End
The conclusion of a fiscal year before any adjustments are made for accounting purposes, such as accruals or deferrals.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal.
Bad Debt Expense
The cost associated with accounts receivable that a company can no longer collect because they are considered uncollectible.
Earnings Levels
Different tiers or amounts of profitability achieved by a business during a specific period.
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