Examlex
The Ptolemaic model of the universe was heliocentric.
Financing
The act of providing funds for business activities, making purchases, or investing, either through debt, equity, or other financial instruments.
Dual Effects Concept
The principle that every transaction has at least two effects on the financial statements - one that increases a category and another that decreases another category, maintaining the balance.
Transaction
An event or activity that impacts the financial position of a company, typically involving the exchange of goods, services, or money.
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