As shown in the above image, rising material is flowing from the penumbra and into the umbra where it sinks.
Definitions:
Company Books Adjustment
Modifications made to the accounting records of a company to correct errors or align them with actual financial activity.
Note Collected
The receipt of payment or the collection of a note receivable.
Bank Statement Adjustment
The process of reconciling the difference between a bank's record of an account's balance and the amount shown in the account holder's books.
Company Books Adjustment
The act of making entries or corrections to the financial records of a business to reflect accurate and up-to-date accounting information.
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