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-Olympe de Gouges
Source Documents
Original records that provide evidence that a transaction has occurred, such as receipts, invoices, checks, or bank statements.
Unearned Revenue
Money received by a business for goods or services yet to be provided; it is recorded as a liability until the goods or services are delivered.
Balance Sheet
A financial document showing what a company owns, owes, and the equity of its shareholders at a fixed point in time.
Trial Balance
An accounting table that aggregates all ledger balances into debit and credit columns, ensuring both totals are identical.
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