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Positive economics is always concerned with
General Journal
A primary accounting record where financial transactions are entered before being posted to specific accounts in the general ledger.
Sundry Column
A column used in various accounting journals and ledgers to record miscellaneous transactions that do not fit in the specific columns.
Unpaid Voucher File
A record or file keeping track of vouchers that have been issued but not yet settled by payment.
Accounts Receivable File
A record or database of all amounts owed to a company by its customers for goods or services delivered.
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