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What is the purpose of the consistency concept in accounting?

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An accountant records a sale based on an invoice received from the customer. This practice demonstrates which GAAP concept?

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If a $1,000 error is found in a financial statement where total expenses amount to $5,000,000, is this error likely considered?

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Which of the following is true according to the materiality concept?

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A company recognizes a potential $50,000 loss from a lawsuit but does not record a $60,000 anticipated revenue until the contract is signed. This approach reflects which accounting concept?

Correct! Wrong!

Quality Consideration of GAAP MCQs
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