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Professor Simon Salamander listens to the interview recordings from his participants and decides that he only wants to transcribe the parts that are most relevant to his research questions.Professor Salamander is engaging in
Accounting Estimate
An approximation of a monetary amount in the absence of a precise means of measurement.
Accounting Entities
Organizations or business units considered separate from their owners for accounting purposes.
Prospective
Relating to or effective in the future, often used in planning and forecasting scenarios.
Adjusting Entry
A journal entry made in accounting records at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.
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