{"Dojo":{"knowledgePointLabels":{"boki_3":{"accrual_deferral_adjustments":"Accruals, deferrals, and period allocation","allowance_adjustments":"Allowance-for-doubtful-accounts adjustments","bad_debt_allowance_journals":"Bad debts and allowance entries","balance_sheet_preparation":"Balance sheet preparation and presentation","cash_bank_journals":"Cash, bank, and suspense-account entries","cash_books_petty_cash":"Cash books and imprest petty cash","correction_compound_entries":"Correcting and compound entries","depreciation_adjustments":"Depreciation adjustments","equity_financing_entries":"Equity contribution and borrowing entries","fixed_asset_journals":"Fixed-asset acquisition, depreciation, and disposal entries","general_ledger_vouchers":"General-ledger posting and three-voucher system","income_closing_transfer":"Income closing and retained-earnings transfer","income_statement_preparation":"Income statement preparation and profit levels","inventory_cogs_adjustments":"Ending-inventory and cost-of-sales adjustments","inventory_ledger_methods":"Inventory ledgers, FIFO, and moving average","merchandise_journals":"Merchandise and return journal entries","payroll_tax_journals":"Payroll, withholding, and tax entries","receivable_payable_ledgers":"Receivable/payable subsidiary ledgers and reconciliation","receivables_payables_journals":"Receivable, payable, bill, and e-recorded claim entries","retained_earnings_rollforward":"Retained earnings rollforward and dividends","supplies_adjustments":"Supplies and stored-item adjustments","tax_closing_adjustments":"Consumption and corporate tax closing adjustments","trial_balance_error_correction":"Trial-balance error detection and correction","trial_balance_forms":"Trial-balance forms and debit-credit equality","trial_balance_reconstruction":"Missing-amount inference and trial-balance reconstruction","worksheet_to_statements":"Worksheet-to-financial-statements preparation"}}}}