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Describe the E-I-E-I-O framework and explain how it can be used to improve memory.
Trial Balance
A report listing all the accounts and their balances at a specific point in time, used to ensure that debits equal credits.
Accounts Receivable
The sum customers owe a company for the delivery of services or products, payment for which has not yet been made.
Accounts Payable
Amounts owed by a company to suppliers or vendors for goods or services received but not yet paid for, recognized as a current liability on the balance sheet.
General Journal
A primary accounting record where financial transactions are entered before posting to ledger accounts.
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