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In a non-jury trial, the prosecutor must establish a prima facie case in order to obtain a conviction.
Profit Center
A business unit or department which is treated as a separate entity for the purpose of calculating its profitability.
Cost Center
A segment within an organization that is responsible for incurring costs, without directly contributing to the company’s income.
Sales Journal
A record of sales transactions where credit sales are recorded.
Gross Profit
The financial metric that represents the difference between sales revenue and the cost of goods sold, before deducting overheads, payroll, taxation, and interest payments.
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