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David Farrington found that the traits present in persistent offenders can be observed as early as age 4.
Accounts Payable
Liabilities of a business that are due to creditors within a short period, usually less than a year, for goods, services, or supplies purchased on credit.
Subsidiary Ledger
A ledger that provides detailed information about accounts in the general ledger, typically used for accounts receivable, accounts payable, etc.
Creditors
Individuals or entities to whom money is owed by the business or individual for goods or services that have been delivered or used but not yet paid for.
Special Journal
A specialized accounting journal designed to record a specific type of transaction consistently, such as sales or purchases.
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