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According to Matland's model of implementation, anything that impedes statutory compliance is viewed as a
Trial Balance
A financial worksheet aggregating all ledger balances into equivalent totals of debit and credit columns.
Account Balances
The amounts of money in an account at any given time, representing the net of debits and credits over a period.
Cash Payments
Outflows of cash from a company to settle debts, purchase goods or services, or make investments.
Cash Account
An account recording the amounts of cash received and paid out in transactions.
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