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Moods are more intense than emotions and invariably arise because of a specific event acting as a stimulus.
Multi-Column Journal
An accounting journal that contains multiple columns for recording financial transactions in a systematic way.
Other Accounts
A general referential term for various accounts in the financial statements not explicitly categorized under main headings.
Special Journals
Special journals are accounting journals designed to record a specific type of transaction in a more efficient manner, such as sales or purchases.
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