Examlex
The case involving this company established the legality of poison pills in the United States:
Single-entry System
A basic accounting method where entries are recorded only once, either as an expense or income, making it less intricate but less accurate than the double-entry system.
Double-entry Bookkeeping
An accounting system that records each transaction twice, as both a debit in one account and a credit in another, to ensure accuracy.
Accounting Equation
The fundamental equation representing the relationship between an entity's assets, liabilities, and owners' equity: Assets = Liabilities + Equity.
Owner's Equity
The residual interest in the assets of a business after deducting its liabilities, representing the ownership's claim on the company's resources.
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