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Telling or reminding people, "your group usually doesn't do well on this kind of test" tends to impair most people's performance. This phenomenon is known as
General Journal
A basic accounting ledger where all types of transactions are initially recorded, using a double-entry bookkeeping system, before being posted to specific accounts in the general ledger.
Sales Journal
A specialized accounting journal used to record all sales of merchandise on credit.
Accrual Basis
A financial recording technique that documents incomes and expenses as they are incurred or earned, without taking into account the timing of cash transactions.
Cash Basis
An accounting method wherein revenues and expenses are recorded when they are actually received or paid, rather than when they are incurred.
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