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Immanuel Kant's categorical imperative theory:
Ledger
A comprehensive collection of a company's accounts, including the financial transactions and balances, used to compile the financial statements.
Transactions
Financial events that affect the assets, liabilities, or equity of a company, including sales, purchases, loans, and payments.
Source Documents
Original records (such as invoices, receipts, contracts) that provide the evidence and details of business transactions.
Business
A commercial organization or enterprise that engages in professional, commercial, or industrial activities.
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