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Identify/define and explain the significance of the following: Montesquieu.
Balance Errors
Mistakes in the accounting process that lead to discrepancies in the trial balance, often requiring adjustments to correct.
Trial Balance
A financial document showing the amounts held in each of a company's main accounting records at a certain date.
Chart of Accounts
A systematic list of all ledger account titles and numbers used by a company, organized to support the compilation of financial statements.
Miscellaneous Expense
Small and infrequent costs that do not fit into other specific expense categories in a company's financial statements.
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