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Under the foreign substance test, the court asks what a consumer would expect to find or not find in food or drink that he or she consumes.
Journal
A detailed record where all financial transactions of a business are initially recorded before summarizing them into accounts.
General Journal
A basic accounting ledger used to record all the financial transactions of a business.
General Ledger
A complete record of a company's financial transactions over the lifespan of the organization, serving as the foundation of its financial reporting.
Expenses Account
An accounting ledger that reflects the costs incurred by a business in the process of earning revenue.
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