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What are the three conditions necessary for causation?
Disbursed Accounts
These are accounts from which funds have been paid out or disbursed, typically to settle obligations or expenses.
Petty Cash Fund
A minimal sum of money maintained for the purpose of covering various minor expenditures on the spot.
Journal Entry
A record in accounting that represents a transaction and its impact on various accounts, used to track financial activities.
Cash Short and Over
An account that records the discrepancies between the actual amount of cash received and the expected amount as per records.
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