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Ch 9: Accruals and Prepayments

*This F3 (FA) Summary Notes is Valid Up to 31 August 2025.

Chapter Focus Points: Accrual Basis of Accounting Concept, Accrual Effect in Accounts, Accrued Expenditure, Prepayment Expenditure, Accrued Income, Deferred Income or deferred revenue or unearned income, Prepaid Income.

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Ch 9: Accruals and Prepayments

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