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Each Entry to Retained Earnings Should Be Vouched to Supporting

question 64

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Each entry to retained earnings should be vouched to supporting documentation.


Definitions:

Small-For-Date

A term used to describe a baby that is smaller than the usual size for the number of weeks of pregnancy.

Preterm

Refers to a baby born before 37 weeks of gestation, also known as premature birth.

Apgar Score

A quick test performed on a newborn at 1 and 5 minutes after birth assessing heart rate, respiration, muscle tone, reflex response, and color to evaluate the physical condition.

Immediate Resuscitation

Emergency medical response aiming to revive someone from unconsciousness or near death.

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