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A major disadvantage of job redesign is that managers must spend more time in direct supervision and have less time for creating a learning environment.
Adjusted Trial Balance
A listing of all company accounts that will appear in the financial statements after adjustments have been made for journal entries.
Drawing Account
An account used to record withdrawals of business assets by the owner for personal use, reducing the capital account.
Salary Expense
The cost incurred by a company for the payment of regular salaries to its employees.
Accrued Salaries
Salaries that have been incurred but not yet paid by the end of a financial period, representing a liability for the business.
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