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Plicae circulares are
Merchandiser
A business or person that purchases goods for resale at a profit.
Debit Balances
Accounts on the left side of the double-entry bookkeeping system that typically include assets and expenses, increased by debits.
Adjusted Trial Balance
A statement showing the balances of all accounts, including adjustments, at the end of an accounting period to ensure the total debits equal total credits.
Perpetual Inventory Method
An inventory management system that continuously updates the quantity and value of inventory on hand and sold, using real-time data.
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