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In pediatric patients, the normal range for the pulse rate increases as age decreases.
Adjusting Entries
Journal entries made at the end of an accounting period to allocate income and expenditures to the appropriate period for an accurate financial statement.
Cost Method
An accounting method used to value an investment, where the investment is recorded at its acquisition cost and dividends are recorded as income.
Elimination
The process in accounting of removing the effects of inter-company transactions to avoid double counting in consolidated financial statements.
Share Capital Account
a financial record that represents the funds raised by a company through issuing shares to its shareholders.
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