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By default, the fact table's primary key is always formed by combining the superkeys pointing to the dimension tables to which they are related.
Post-Closing Trial Balance
The final step in the accounting cycle that lists only permanent accounts in the ledger and their balances after adjusting and closing entries have been posted.
Income Statement
A financial report detailing a company's revenues, expenses, and profits or losses over a specific period, demonstrating financial performance.
General Journal
A primary accounting record where financial transactions are entered in chronological order, before posting to accounts in the general ledger.
Sales Discounts
A reduction from the listed price of goods or services that is offered by a seller to a buyer, typically to encourage prompt payment.
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