=+4. Accruals Year-end accruals have not been included in the draft trial balance. Accruals are to be

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=+4. Accruals Year-end accruals have not been included in the draft trial balance. Accruals are to be provided as follows:

Accountancy €1,500 Heat & light €500 Telephone €300 796 INTERNATIONAL FINANCIAL ACCOUNTING AND REPORTING

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