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__?__ Is to BIRD as MACKEREL Is to FISH

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__?__ is to BIRD as MACKEREL is to FISH.

Understand the roles and purposes of special entities in bankruptcy such as receivers and trustees.
Recognize the different chapters of the Bankruptcy Code and their specific functions.
Identify the conditions under which debts can be discharged in bankruptcy.
Understand the concept of voidable preference and how it applies in bankruptcy.

Definitions:

Journal Entry

An accounting record of a transaction where the total amounts in the debit and credit columns are equal.

NSF Check

A check that cannot be processed due to insufficient funds in the account of the issuer.

Internal Control

Processes and procedures implemented by a company to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.

Cash Shortages

Situations where the actual cash on hand is less than the expected amount, usually as a result of errors or theft.

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