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Dividends Account
An account used in bookkeeping to track dividends declared by a company to be paid out to its shareholders.
Debit
A bookkeeping record that leads to a rise in a company's assets or a fall in its liabilities on the balance sheet.
Debits
Accounting entries that increase an asset or expense account, or decrease a liability or equity account, recorded on the left side of an accounting ledger.
Account Receivable
The amount customers are required to pay a company for products or services received but for which payment has not yet been made.
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