Adjusting the Accounts


Fiscal Year: A Fiscal Year is generally an accounting time period that is one year in length which usually begins with the first day of the month and ends with the last day of the 12th month.

Calendar Year: A Calendar Year is the Fiscal year which extends from January 1 to December 31.

Interim periods: Accounting time periods are month, quarter or a year. Monthly and quarterly time periods are called Interim periods.

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