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According to Smith, there are the following types of tourists except:
Adjusted Trial Balance
A roster displaying all accounts alongside their adjusted balances, utilized in the preparation of financial statements.
Error
A mistake in the recording, classification, or processing of financial information.
Contra Revenue Account
An account used to record deductions from gross revenue, including sales returns, allowances, and discounts.
Revenue Account
An account that records the income generated by a business from its normal operational activities.
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