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Business Transactions
Financial activities or exchanges involving the transfer of value between entities or parties, affecting the financial position of a business.
Journal
A listing of business transactions in chronological order. The journal links on one page the debit and credit parts of transactions. Alternatively known as general journal.
Posting
The transferring, copying, or recording of information from a journal to a ledger.
Sliding
A term often used in various contexts to describe a gradual, steady movement or shift from one position or condition to another.
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