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The left side of an account is
Negotiable Instrument
A written, transferable document signed by the maker or drawer, containing an unconditional promise or order to pay a specified amount of money on demand or at a set time.
Material Alteration
A significant change or modification to a document or item that changes its legal effectiveness or meaning.
Holder In Due Course
A person who has acquired a negotiable instrument in good faith for value and without notice of any defects.
Forged
Refers to the illegal modification or creation of a document, artwork, or signature with the intent to deceive.
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