Unlike the financial statement elements, there is no standard set of accounts applicable to all companies.
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3.1. Financial Statement Elements and Accounts ded in every individual account are summarized and grouped appropriately within a financial statement element. Exhibit 2 provides a listing of common accounts. These accounts will be described throughout this reading or in following readings. <span>Unlike the financial statement elements, there is no standard set of accounts applicable to all companies. Although almost every company has certain accounts, such as cash, each company specifies the accounts in its accounting system based on its particular needs and circumstances. For examp
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