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Common Stock
Equity ownership in a corporation, entitling holders to vote at shareholder meetings and to receive dividends.
T-account
A visual representation used in accounting to depict the debit and credit sides of an account.
Debits
Financial transactions representing increases in assets or expenses or decreases in liabilities, equity, and income.
Credits
Entries made in the accounting records to increase liabilities or revenues, or to decrease assets or expenses.
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