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For the Spearman r, the null hypothesis states that
Ledger
A book or collection of financial accounts where all transaction records are summarized and recorded.
Journal
A book or digital record where all financial transactions are initially recorded in chronological order before being posted to accounts in the ledger.
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A bookkeeping record that leads to either a rise in assets or a fall in liabilities in a firm's balance sheet.
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An official pledge in writing to return a specified sum of cash, often with added interest, on a set future date.
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