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Jeremy Bentham was a proponent of utilitarianism.
Manual Accounting Systems
Traditional methods of maintaining financial records and calculations by hand or using basic software, without automated processes.
Electronic Systems
Integrated assemblies of electronic components and circuits designed to perform a specific function or a range of functions.
Journal
An accounting record in which transactions are initially recorded in chronological order.
Footing
An accounting term referring to the final total that appears at the bottom of a column of numbers or the process of adding up figures in a column.
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