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Baddeley's concept of working memory
Adjusted Trial Balance
A list of all accounts and their final balances after adjusting entries have been made, used to prepare financial statements.
Unadjusted Trial Balance
A financial document listing all the accounts and their balances at a particular date, before any adjustments are made.
Depreciation Expense
The systematic allocation of the cost of a tangible asset over its useful life, reflecting wear and tear, or obsolescence.
Accrued Revenues
Revenues earned in an accounting period that have not yet been received in cash or recorded at the statement date.
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