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A person who is coerced or accidentally ingests an intoxicant is considered to be involuntarily intoxicated.
Journal Entry
A recording of a business transaction in an accounting journal, indicating the financial effects of the transaction.
Posting Reference Column
A column in journals or ledgers used to record page numbers or account numbers, facilitating the tracking of transactions.
Ledger
A comprehensive collection of a company's financial accounts, where all transactions are recorded.
Transactions
Acts of buying, selling, transferring, or exchanging goods, services, or funds between two or more parties.
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