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Systematic risk:
Adjustment Columns
Columns in financial statements or ledgers used to make necessary adjustments for accrual accounting, such as for accrued expenses or revenues.
Trial Balance Columns
These are the two columns in a trial balance where all the debit balances are listed on one side and all the credit balances on the other, helping to ensure that total debits equal total credits.
Formal Financial Statements
Structured reports prepared by a company, usually annually or quarterly, that present its financial performance and position.
Worksheet
A document or file used for organizing and planning finances, calculations, or data analysis, often used in accounting and Excel.
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