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TOPICS FOR MANAGEMENT 120A EXAM 2 Chapters 7 12 Receivables o Gross and Net Method o Bad debt expense o Aging Method o Percentage of Sales Method Period and Perpetual Inventory LIFO, FIFO, Average Cost Dollar Value LIFO LIFO Reserve Lower of cost or market rule (LCM) Gross Profit Method Retail Method Acquisition of Assets Capitalized Interest Depreciation Methods o Straight-Line o Sum of Years Digits o Declining Balance o Sinking Fund o Units of Production o Change of Estimates
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