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Taming the Balance Sheet: Making Sense of Double Entry, Variances and IFRS in University Accounting
You've learned the debit-and-credit rules. You've drilled the formulas until they feel automatic. Then an assignment throws you a transaction that's just slightly off from anything in your notes, and suddenly you're second-guessing everything. Which account moves? Is this a debit or a credit? Where does the adjustment actually sit, and why has your final total stopped making sense? That moment...
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