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The researcher must observe proper ethical standards when using secondary data.
Ledger
A book or collection of accounts in which account transactions are recorded, categorized by account type, and used to prepare financial statements.
Normal Balances
The typical balance sides (debit or credit) for different types of accounts in accounting, determining how increases or decreases are recorded.
Accumulated Depreciation
Accumulated depreciation represents the total amount of depreciation expense that has been recorded against a fixed asset over its useful life to reflect its loss of value.
Liabilities
Financial obligations or debts that a company owes to external parties, which must be settled over time through the transfer of economic benefits including money, goods, or services.
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