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In most large organizations,the journal voucher file has replaced the formal general journal.
Competitive Strategy
A long-term plan formulated by a company to gain a competitive advantage over its rivals in the industry.
Operating Budget
A comprehensive forecast that outlines expected revenue from sales and all anticipated expenses over a specific time frame, typically one year.
Sales Budget
An estimate of the amount of revenue that will be generated from sales during a specific period.
Budget Slack
The intentional allocation of extra resources in a budget beyond what is strictly needed, providing a cushion for unexpected situations.
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