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Journal Entry
A record in accounting journals that represents a business transaction and includes details like date, amounts, and accounts affected.
Semiannual Interest Payment
A type of interest payment made twice a year on bonds or other fixed-income securities.
Journal Entry
A record in accounting that represents a transaction and its effect on various accounts within the financial statements.
Trading Securities
Financial instruments held by a firm for the purpose of short-term profit through trading on a stock exchange.
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