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Which of the following is not part of the basal transcription apparatus?
Statement of Financial Position
The statement of financial position, often called a balance sheet, is a financial report that shows a company's assets, liabilities, and shareholders' equity at a specific point in time.
Current Liabilities
Obligations or debts that a company must pay within a year.
Normal Balance
the side (debit or credit) on which increases to an account are recorded, based on the type of account (asset, liability, equity, revenue, or expense).
Contra-Asset
An account that offsets or reduces the balance of a related asset account, such as accumulated depreciation.
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