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Which Does "Encoding Specificity Principle" Mean

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Which does "encoding specificity principle" mean?

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Definitions:

General Ledger

A full catalog of all economic activities a company has engaged in from its inception, systematically arranged by accounts.

Cash Account

An account that records all cash transactions, including receipts and payments, reflecting the company's liquidity status.

Permanent Accounts

Balance sheet accounts whose balances are carried over into the next accounting period.

Balance Sheet

A financial statement that shows an entity's assets, liabilities, and shareholders' equity as of a specific date, providing a snapshot of its financial condition.

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