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To calculate the phi coefficient we require:
Accountants
Accountants are professionals who perform accounting functions such as audits or financial statement analysis according to prescribed methods.
Operating Activity
Activities that relate directly to the business's primary operations, such as sales, expenses, and cash flow from providing goods or services.
Public Accountant
Accountant who provides accounting services to individuals or business firms for a fee.
Accounting Services
Professional services that include bookkeeping, auditing, tax preparation, and financial management advice.
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