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The proper sequence of events for the accounting cycle is:
Conflicting Interests
Situations where the goals, needs, or desires of involved parties interfere with one another, often a central aspect in negotiations and disputes.
Collective Bargaining
The negotiation process between employers and a group of employees aimed at agreements to regulate working salaries, working conditions, and other aspects of workers' compensation and rights.
Unilateral Change
Actions taken by an employer to alter terms of employment (such as wages, hours, or duties) without negotiation with the employees or their representatives.
Permissive Items
Items in collective bargaining that can be negotiated, but are not mandatory to include in agreements.
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