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Dealignment theory stresses that
Revenue Accounts
Accounts that track the income earned by a business from its operational activities, such as sales of goods or services.
Credit
An accounting entry that increases the balance of liabilities and equity accounts, or decreases the balance of an asset or expense account.
Stockholders' Equity
The equity held by stockholders in a corporation, determined by subtracting total liabilities from total assets.
Dividends Account
An account used in accounting to track distributions of earnings paid to shareholders.
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