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Why should qualitative factors be considered in the capital budgeting process?
Adjusting Entry
An accounting entry made in the books at the end of an accounting period to allocate income and expenditure to the correct period.
General Ledger
A complete record of all financial transactions over the life of a company, used to compile financial statements.
Accounting Cycle
The complete process of collecting, recording, and processing financial transactions of a company, from when the transactions occur, to their representation in the financial statements.
Adjusted Trial Balance
A list of all accounts and their balances after adjustments are made, used to prepare financial statements.
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