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The stockholders' equity at the beginning of the period was $19.000; at the end of the period, assets were $98,000 and liabilities were $41,000. No

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The stockholders' equity at the beginning of the period was $19.000; at the end of the period, assets were $98,000 and liabilities were $41,000. No additional capital stock was issued and no dividends were paid during the period. The net income or (net loss) for the period is $38,000. The form of balance sheet that resembles the basic format of the accounting equation, with assets on the left side and the liabilities and stockholders' equity sections on the right side, is called the Account form. If total assets increased by $85,000 and liabilities decreased by $9,000 during the period, the amount and direction (increase or decrease) of the period's change in stockholders' equity was Increase by 94,000 Cash reported on the end-of-the-year balance sheet also is reported on the Cash flow statement. Instructions: Answer the following questions or complete the statements by writing the appropriate words or amounts in the answer blanks. A type of business that changes basic inputs into products that are sold to individual customers is a(n) ____________ business A type of business that purchases products from other businesses and sells them to customers is a(n) ___________ business. A business owned by one individual is called a(n) ____________. A specialized field of accounting primarily concerned with the recording and reporting of economic data and activities to users outside the business is called _______________ accounting The authoritative body that has the primary responsibility for developing accounting principles in the United States is the ________ ___________ _________ ___________ A concept of accounting that limits the economic data in the accounting system to data related directly to the activities of the business is the __________ __________ concept. The rights of creditors that represent debts of the business are called _________ An economic event or condition that directly changes an entity's financial condition or directly affects its results of operations is called a(n) ____________ ____________ Items such as supplies that will be used in the business in the future are called _____________ ___________

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