<Ul> <Li> Bank reconciliation </Li> <Li> Debits and credits </Li> <Li> Double - entry system </Li> <Li> FIFO and LIFO </Li> <Li> Journal </Li> <Li> Ledger / General ledger </Li> <Li> T accounts </Li> <Li> Trial balance </Li> </Ul> <Li> Debits and credits </Li> <Li> Double - entry system </Li> <Li> FIFO and LIFO </Li>

When are financial statements considered available to be issued