Examlex
Identify the standard form of the argument.
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Ledger
A comprehensive book or computer file for recording and totaling economic transactions measured in terms of a monetary unit of account by account type, with debit and credit entries in separate columns and a beginning and ending balance for each account.
Working Paper
Documents prepared by accountants during an audit that summarize the findings and support the final report.
Financial Statements
Reports that provide detailed information about a company's financial position, performance, and cash flows, helping stakeholders make informed decisions.
Reversing Entry
An accounting entry made at the beginning of an accounting period that reverses or cancels out an adjusting entry made in the previous period.
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