Examlex
The concepts of unfreezing and refreezing the system are mainly represented in:
Services Rendered
Work or services provided by a business or individual, typically in exchange for payment.
Cash Payments Journal
A financial accounting journal used to record all transactions that result in cash payments, including operating expenses, asset purchases, and debt repayments.
Employees' Salaries
Fixed payments made to employees for their services over a specific period, not immediately influenced by changes in business activity levels.
Accrued Salaries
This refers to wages that have been earned by employees but have not yet been paid by the company.
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