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GAAP principle that means that the business takes into account income and costs incurred in the same accounting period.
subsidiary ledger in which the business records the details of the account of each creditor....
a report to the shareholders of a company, compiled by the directors, on the state of the...
General Journal entry to close off nominal accounts for the accounting period.
Trial Balance showing the position of the business after making adjustments.
(also called indigenous trading) any form of business activity that it not registered, does not...