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Behavioral modeling is ineffective for training supervisors and managers in interpersonal skills.
Trial Balance Preparation
The process of creating a trial balance, which is a bookkeeping worksheet listing the balance of all ledgers for checking the mathematical correctness of the books.
Account Balance
The amount of money in a financial repository at any given moment, which can represent credit or debit balances.
Horizontal Analysis
An analytical technique in financial statement analysis where the amounts of financial data for multiple periods are compared to detect trends and changes.
Income Statement
A financial statement that shows a company's revenues and expenses over a specific period, culminating in the net income or loss.
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