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Focus groups are generally used when:
Credits
Entries in accounting that increase liabilities or equity, or decrease assets, representing the opposite of debits.
Adjusting Entries
Journal entries made at the end of an accounting period to allocate revenue and expenses to the period in which they actually occurred.
Accounts
Records within an accounting system that are used to store and summarize transactions related to specific assets, liabilities, equity, revenue, and expenses.
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