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Knowledge generation and knowledge application are important concepts. Why?
Normal Balances
The side (debit or credit) of an account that is increased, reflecting the conventional balance based on the account's classification within the accounting equation.
Dividends Declared
A statement by a company's board of directors announcing the issuance of dividends to shareholders; it signifies an obligation to make the dividend payments announced.
Liability Account
An accounting record representing an entity's obligations to pay debts or provide services to other entities in the future.
Expense Account
An account that records the costs incurred by a business during a period, such as rent, utilities, and salaries.
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