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What is the surrogate key rule for the star schema, and what are the main reasons for this rule?
Stockholders' Equity
The owners' residual interest in a corporation, calculated as total assets minus total liabilities, representing the net worth.
Posting Errors
Mistakes that occur when transferring journal entries to the ledger accounts, which can lead to discrepancies in financial records.
Trial Balance
A financial statement that lists all balances in a firm's general ledger accounts at a specific point in time to verify that debits equal credits.
Account Balance
The amount of money in a financial repository, such as a bank account, at any given moment.
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