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Purchases Account
An account used in accounting to track the total cost of goods and materials purchased for production or sale.
Sales Returns
Transactions where customers return previously purchased merchandise, leading to a deduction from a company's revenue.
Cash Payments Journal
This is a special journal used in accounting to record all cash outflows or payments made by the business, including expenses, creditor payments, and cash purchases.
Payment Salaries
The process of disbursing funds to employees as compensation for their work over a certain period.
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