Examlex
If a person who generates a negative externality incorporates into his or her private cost-benefit calculations the effects that this externality will have on third parties, the externality has been
Month-end Postings
The journal entries made at the end of the month to record all transactions and adjustments for that month.
Financial Year
A period of twelve months used for accounting purposes and the preparation of financial statements, not necessarily aligning with the calendar year.
Cash Receipts Journal
A specialized accounting journal used to record all money that is received by a business.
Cash Sale
A transaction where payment for a good or service is made at the time of the sale, usually in the form of cash or equivalent.
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