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The Belmont Report presented three ethical principles that formed the basis for the development of federal regulations for protecting research participants: respect for persons, beneficence, and justice. Carefully explain how these principles underlie regulations regarding risk of harm and informed consent.
Subsidiary Ledger
A detailed set of accounts that supports the main ledger, breaking down specific account transactions, like accounts receivable and payable.
General Ledger Accounts
The comprehensive set of accounts that record all financial transactions of a business, summarized in the general ledger.
Owner's Capital
The amount of equity a business owner has invested in the company, representing the owner's stake or ownership interest.
General Journal
A primary accounting record where all types of financial transactions are initially recorded using the double-entry bookkeeping method.
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