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No change in size ,  18:50, August 31, 2007
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Fundamental to proper balance sheet preparation is a rigorous "cut-off".  That is, if a balance sheet has a date of November 30, it must not include cash received on December 1.
 
Fundamental to proper balance sheet preparation is a rigorous "cut-off".  That is, if a balance sheet has a date of November 30, it must not include cash received on December 1.
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[[Category:Accounting terms]]
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[[Category:Accounting Terms]]
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