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ACCT/495 ACCT495 ACCT 495 Assignment 3-1

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ACCT 495 Assignment 3-1: Year One Group Paper Purpose To assess your ability to: • recommend year-end financial statements and disclosure notes (format and structure) • evaluate issuance of common stock • assess accounting treatment for start-up costs • analyze capitalization vs. expense treatment • evaluate revenue recognition including income deferral • formulate accounting for net operating losses • calculate earnings per share

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