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Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson notes Lesson 6 accounting for merchandising activities Learning Objectives Describe merchandising activities and identify business types

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Slide Purpose of Analysis Financial statement analysis helps users make better decisions Internal Users External users Managers Shareholders Officers Lenders Internal Auditors

The Nature of Liabilities Defined as debts or obligations arising from past transactions or events. Maturity 1 year or less Maturity 1 year Current