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Asking respondents about past events can create issues regarding external validity.
Voucher System
A control or accounting system where vouchers (documents that prove a transaction) are used to authorize and record transactions in an accounts payable system.
Account Payable
The liability created by a purchase on account.
Credit Balance
A situation where the sum of credits in an account exceeds the sum of debits, often indicating a liability or revenue.
Cash Short
Cash Short refers to a situation where the actual amount of cash on hand is less than the recorded amount in the accounting records, indicating a discrepancy that needs investigation.
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