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According to Rotter,need potential is highest under conditions of
General Journal
A comprehensive listing of all a company’s financial transactions, recorded in chronological order.
Cash Investment
Placement of funds into a venture or asset with the expectation of generating income or profit.
Cash Account
An account that reflects the amount of cash a company has on hand or in bank accounts, fundamental to the management of cash flows and liquidity.
Debit Balance
A situation where the debit side of an account exceeds the credit side, commonly observed in asset accounts and expense accounts.
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