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What is the difference between the terms "marketing" and "advertising"?
General Journal
The primary bookkeeping record in double-entry accounting, used to record all transactions by date, before they are posted to individual accounts in the general ledger.
Book of Original Entry
The Book of Original Entry refers to the initial record where financial transactions are documented chronologically.
Closing Entries
Journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts, thereby resetting the temporary accounts for the next period.
Account Balances
The amount of money in an account at a specific point in time, reflecting all transactions.
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