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Hirokawa regards group discussion as an instrument that group members use to create the social reality in which decisions are made.
Principles and Phases
Fundamental norms, rules, or values that guide business operations and decision-making, and the distinct stages through which a business cycle or project progresses.
Accounts Receivable Control
A system or process used to manage and monitor amounts owed to a business by its customers for goods or services provided on credit.
Subsidiary Accounts
Ledger accounts that provide detailed information supporting summary-level entries in the general ledger and control accounts.
Special Journal
A type of accounting journal designated for recording a particular type of transaction in a more efficient manner.
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