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You can determine the highest subscript in a one-dimensional array by subtracting 2 from the number of array elements.
Asset Accounts
Accounts on a company's balance sheet that represent valuable resources controlled by the company and that have future economic value.
Liability Accounts
Accounts on a company's balance sheet that represent what the company owes to others, such as loans, accounts payable, mortgages, and accrued expenses.
Journal Entries
The recording of financial transactions into the accounting records, specifying the accounts affected by those transactions.
Standard Format
A predefined layout or structure used to present data or information consistently.
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