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What is not true about an effective chart?
Liability Account
An accounting record representing an entity's obligations to pay debts or provide services to other entities in the future.
Expense Account
An account that records the costs incurred by a business during a period, such as rent, utilities, and salaries.
Dividends Declared
Profits that a company's board of directors has decided to distribute to its shareholders, typically in the form of cash payments or additional shares.
Cash Account
A financial account that records cash transactions, both receipts and disbursements, within a business.
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