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In Australia today, money consists of
Inventory
The entire inventory of products and materials maintained by a business for selling or manufacturing purposes.
Rent Expense
The cost incurred for using property or equipment under a lease agreement.
Prepaid Rent
Payments made in advance for rent, which is recorded as an asset initially and then expensed over the period the payment covers.
Adjusting Journal Entry
A journal entry made at the end of an accounting period to allocate income and expenditures to the period in which they actually occurred.
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