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There was a great article published recently on 10 pre-listening activities by Hall Houston. Expenses are matched to revenues, for example if rent has been set as a percentage of sales (a turnover rent), then the rent is accrued in the accounts is the same period as the sales and not when the rent is actually paid. Create a free account! By clicking "Sign up" I agree to the Goodreads Terms of Service and confirm that I am at least 13 years old. Start studying Accounting Chapter 5. com makes it easy to get the grade you want!. Accounting Chapter 5. How much money would have to be deposited into the account on the child's first birthday (note 5-13. Find books. Sign in with a different account Create account. Account Options. The Income Statement gives the company's revenue and expenses, and goes down to Net Income, the final line on the statement. 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