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All of the following can be attributed to the philosophes except
Post-closing Trial Balance
A list of all accounts and their balances after closing entries are made, used to verify the equality of debits and credits.
Balance Sheet Accounts
Accounts that are reported on the balance sheet and include assets, liabilities, and equity sections, reflecting the financial position of a company at a specific time.
Owner's Equity
The residual interest in the assets of a business after deducting its liabilities.
Total Liabilities
The sum of all financial obligations a company owes to outside parties, including loans, accounts payable, and mortgages.
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