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Adjusted Trial Balance
A list of all accounts and their balances after adjusting entries are made, used to prepare financial statements.
Long-term Liabilities
Financial obligations of a company due after more than one year, such as bonds payable, long-term loans, and lease obligations.
Bonds Payable
These are long-term debt securities issued by companies to borrow money, with an obligation to pay interest and repay the principal at a future date.
Notes Payable Account
A notes payable account is a liability account on a company's balance sheet representing amounts the company owes under written promissory notes.
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