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Accrual basis accounting occurs you made that sale in December 2004, reported it in 2004, and listed because a receivable - sales that is made but not paid for yet. When the payment is due in 2005, it corporate filings online is not a sale, but a payment of the receivable.
Step #8 Provide support and guidance to co workers which new to your company. Assisting others to acquire better only makes your team stronger and positions you to be a leader.