First Sentence:
The successful study of accounting requires a different approach than most other subjects.
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Key Phrases - Statistically Improbable Phrases (SIPs):
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pretax financial income, fair value adjustment account, securities fair value adjustment, future deductible amounts, future taxable amounts, unguaranteed residual value, related valuation account, current year preference, tax expense section, total income tax expense, deferred tax asset account, unrecognized net gain, pension work sheet, estimated total gross profit, excluding executory costs, current tax expense, potential common shares, ordinary stock dividend, common stock dividend distributable, deferred tax expense, same amortization schedule, postretirement expense, unrecognized prior service cost, following facts pertain, deferred tax consequences
Key Phrases - Capitalized Phrases (CAPs):
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Dividends Payable, Touche Company Stock, Bimini Bay, Effects of Error, Intangible Asset-Deferred Pension Cost, Prepaid Income Taxes, Draw T-accounts, Mercer Mayer, Cumulative Effect of Change, Huseman Corporation, Service Straight-line, Construction Expenses, David Brinkley Corp, Grant Option, Inventories Construction, Jeremy Sherr Corporation, Stuart Chandler
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