caption: an employee's accountancy cycle
exif: {"Image DocumentName": "Completing the Accounting Cycle", "Image ImageDescription": "Same types of adjusting entries as a service company. One additional adjustment for inventory. To ensure the recorded inventory amount agrees with the actual quantity on hand. A physical count is an important control feature. A perpetual system indicates what should be there. An inventory count will determine what exists. Additional accounts to be closed: Sales, Sales Returns and Allowances, Sales Discounts, Cost of Goods Sold, Freight Out.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}