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Accounting Basics Important Disclaimer Important Note: The text in this chapter is intended to clarify business- related concepts. It is not intended nor can it replace
- 1 6 Double-Entry Accounting Financial statements are summaries of the individual transactions that take place throughout the course of doing business.
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6 Tax accounting for insurance companies The GAAP foundation Current taxes With respect to current taxes, GAAP and SSAP 101 are nearly identical.
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Class Objectives Demonstrate knowledge of basic accounting terms Explain how we use Fund Accounting with the Integrated System 2
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