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The two general categories of theories of thinking are:
Check Register
A record kept to track written checks, deposits, and withdrawals in a checking account, aiding in account reconciliation and financial management.
Stock Purchases Register
A ledger or record keeping log for tracking all purchases of stock inventory over a period.
Voucher System
An accounting system used to authorize and record transactions such as purchases or sales.
Purchases Journal
A record of all purchases of goods and services on credit, aimed at simplifying the accounting process.
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