Chapter 3 Material

Text for T Account Supplement, Using T Accounts to Record Transactions, Chapter 3

Cash basis versus Accrual, The Amherst Consulting Group

Revenue Recognition, A Perennial Problem, PWC, July 2005

Revenue Recognition and SAB # 101

KPMG Guide for SAB #104 (a revision of
SAB #101)

PowerPoint Slides for Chapter 3

Generic Excel Template