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Deviant behavior is behavior that:
Financial Statement
Publications detailing a corporation's financial health, encapsulating the balance sheet, income statement, and cash flow statement.
Normal Balance
The side of an account (debit or credit) where increases are recorded, depending on the account type (asset, liability, equity, revenue, expense).
Temporary/Permanent
In accounting, this distinction categorizes accounts based on their persistence; temporary accounts reset each cycle, while permanent accounts carry their end balance into the next period.
Accrued Interest
Interest that has been incurred but not yet paid, often associated with bonds and loans.
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