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In Amnestic Mild Cognitive Impairment, discussed in the Examining the Evidence section of the text, cognitive complaints center on
Contra-Asset Account
An account on a company's balance sheet that offsets or reduces the value of an associated asset account.
Reconciling Items
Entries that are made to adjust the books of accounts in order to ensure that two sets of records (usually the bank statement and the company's records) are in agreement.
Adjusting Journal Entry
An entry made in the accounting records at the end of an accounting period to allocate income and expenditure to the appropriate period.
Deferred Revenue Account
An account on the balance sheet that represents payment received by a company for goods and services not yet delivered or rendered, considered a liability.
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