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Even in cases in which the defendant's negligence made the forgery possible, forgery may be raised successfully against any holder.
Journal Entries
Records in accounting that document every transaction affecting a company's financial position, detailing debits and credits to accounts.
Ledger Accounts
Individual records for each account in a company's financial statements, tracking all transactions affecting that account.
Chart of Accounts
An organized list of all the accounts in a company's general ledger which are used to categorize transactions.
Ledger
A comprehensive collection of all accounts and financial transactions of a company, organization, or individual.
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