{
  "version": "1.2.0",
  "chapters": [
    {
      "startTime": 0.0,
      "title": "Financial statements are built from transaction rules"
    },
    {
      "startTime": 11.647,
      "title": "This episode adapts Kioko and Marlowe's chapter Accrual..."
    },
    {
      "startTime": 36.8,
      "title": "The accounting equation keeps each transaction balanced"
    },
    {
      "startTime": 53.82,
      "title": "Accrual accounting recognizes revenue when earned under the..."
    },
    {
      "startTime": 72.848,
      "title": "Budgetary accounting serves legal control"
    },
    {
      "startTime": 89.597,
      "title": "Cutoff is a practical discipline"
    },
    {
      "startTime": 113.031,
      "title": "Torrance application segment"
    },
    {
      "startTime": 130.424,
      "title": "For a hypothetical capital purchase, construct a timeline..."
    },
    {
      "startTime": 158.863,
      "title": "For any surprising result, trace the underlying events"
    },
    {
      "startTime": 178.141,
      "title": "This adaptation credits Sharon Kioko and Justin Marlowe..."
    }
  ]
}