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The motherboard is the
Journal
An official financial record in which transactions are recorded in chronological order before they are transferred to accounts in the general ledger.
Ledger Accounts
Records that reflect the financial transactions of a company, organized within a book or a computerized accounting system.
Bank Loan Payable
Bank loan payable is a liability account that reflects the amount of money borrowed from a bank by a company or individual that is yet to be repaid.
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