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a) What is the differences between hardware and software revenue recognition? Based on this, what pieces of information are important for an accountant to know

a) What is the differences between hardware and software revenue recognition? Based on this, what pieces of information are important for an accountant to know before they can recognize revenue?
b) Describe the revenue cycle - from the point in time when a sales person closes a deal, to that becoming revenue, AR and eventually cash on a company's financials.

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