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the five main stages of the accounting process: source → documents → ledger (T-accounts) → Trial Balance → financial statements
cost that remains the same over the production process and is not linked to the number of units...
entry in the left-hand side of an accounting record using the double entry principle. A debit...
subsidiary journal used to record all transactions relating to goods sold on credit to customers...
subsidiary journal used to record all items purchased on credit for the supplier.