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Journal Entry
A record in accounting that shows the financial transactions of a company in terms of debits and credits.
Cost Method
An accounting approach where investments are recorded at their acquisition cost, with income recognized only when dividends are received from the investee.
Dividends
Money disbursed to shareholders by a corporation, often coming from the profits of the business.
Cost Method
An accounting practice of recording an investment at its original purchase cost, without reflecting changes in market value, unless a permanent decline in value is acknowledged.
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