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... recommended: PRINCIPLES AND PRACTICE OF FINANCIAL ACCOUNTING 1.3.1 Preparation of Statement of Affairs One must first construct a statement of financial position at the beginning of the accounting. .. Information Technology PART III Principles of Auditing Cost Accounting Preparation Tax Computation and Returns Management PRINCIPLES AND PRACTICE OF FINANCIAL ACCOUNTING iv Although, these Study... Accounting Standards Board (IASB) for the use of International Accounting Standards; ● Nigerian Accounting Standards Board (NASB) now Financial Reporting Council (FRC) for the use of Statements of Accounting