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Which of the following tests is not a group test?
Expenses
Costs incurred in the process of generating revenue, including operating expenses, cost of goods sold, and other overheads.
Accounting
The systematic process of recording, analyzing, summarizing, and reporting the financial transactions of a business or individual.
Recordkeeping
The process of maintaining records or documents that track an organization's financial transactions and history.
External Users
Individuals or entities outside of a company who use its financial statements and other reports to make informed decisions, such as investors, creditors, and regulatory agencies.
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