Examlex
The process of choosing a course of action among alternatives is referred to as:
Accounting Transactions
Economic events that require recording in the financial statements because they affect the assets, liabilities, or equity of a company.
Accounting Records
Documentation and books that keep track of the financial transactions of a business or individual, forming the basis for its financial statements.
Asset
Resources controlled by a business from which future economic benefits are expected to flow to the business, including both physical items and intangible properties.
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