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In order to establish negligence, the plaintiff must first prove:
Financial Statements
Structured reports that detail the financial activities and conditions of a business, including balance sheet, income statement, and cash flow statement.
Balance Sheet Accounts
Accounts displayed on the balance sheet that represent the company's assets, liabilities, and ownership equity at a specific point in time.
Posting
The process of transferring journal entries to the ledger accounts in accounting.
Equality
The balance between the total debits and total credits in an account, ensuring that all financial transactions are properly recorded.
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