Examlex
A deficiency of the Delphi technique is that the results cannot be verified statistically.
Adjusting Entry
An adjusting entry is a journal entry made in accounting records to adjust income and expense accounts so they comply with the accrual concept.
Interest-Bearing Note
A debt instrument in which the issuer pays the holder interest at a specified rate over the term of the note.
Accrued Interest
Interest that has been incurred but not yet paid or received in cash.
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