My understanding of cash restrictins might be limited so perhaps my proposals might not correspond perfectly with  aims. But please try to respond and explain  aims more. Perhaps one of the approaches mentioned above corresponds with what you intended to do?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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My understanding of cash restrictins might be limited so perhaps my proposals might not correspond perfectly with  aims. But please try to respond and explain  aims more. Perhaps one of the approaches mentioned above corresponds with what you intended to do?

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