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Which of the following process dimensions of the activity-based management model deals with "what"?
Creditors
Creditors are individuals or entities to whom a company owes money for goods or services that have been provided.
Asset Account
An account on a company's balance sheet that represents a resource with economic value that an entity owns or controls.
Journal
An official financial record in which transactions are recorded in chronological order before they are transferred to accounts in the general ledger.
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