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A discrete metric is one that is calculated from data that are counted.
Equity Accounts
Accounts that represent the owner's interest in the company, including capital stock, retained earnings, and sometimes dividends.
Accounting Process
The systematic approach to recording, classifying, summarizing, and reporting a business's financial transactions.
Journal Entry
A record in accounting that notes the details of a financial transaction, showing which accounts are affected and by what amounts.
Ledger
A book or database in which financial transactions are recorded systematically.
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