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For a particular observer in the northern hemisphere, a given star in the sky will reach its highest point when it passes through the
Human Resource Controls
The procedures and policies put in place to manage personnel and ensure compliance with employment laws.
Worksheet
A document or file used for organizing and planning data, calculations, or information, often used in accounting and finance.
Permanent Accounts
Balance sheet accounts that carry their balances over into the next accounting period as they are not closed or reset at the end of the fiscal year.
Closing Entries
Journal entries made at the end of an accounting period to transfer balances from temporary to permanent accounts.
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