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ACC/201 ACC201 ACC 201 Module 3 Case

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ACC 201 Module 3 Case BALANCE SHEET Assignment Overview The main purpose of this Module is to review the balance sheet in more detail. Is there a difference in approach to valuation by US GAAP and IFRS? Discuss and note two or three specific differences. Additionally, clearly • Distinguish between an expense (expired cost) and an asset. • Distinguish between current and long-term assets. • Distinguish between current and long-term liabilities. • Review Apple’s balance sheet and provide two examples of each of the above categories. • Discuss retained earnings and how income or loss and dividends affect this account. Review Apple’s retained earnings account and explain how it changes between the two past years. • Comment on at least three differences between Apple’s and Samsung’s balance sheets. • Does Apple or Samsung have more debt? • Which of the two companies is the bigger one? Explain your reasoning.

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