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Daisy attempts to put up Harry's property for a loan without Harry's knowledge or consent. Daisy has attached, but not perfected, Harry's property.
Recording Method
A system or standard procedure for capturing financial transactions and events in an organization's accounting records.
Unrecorded Liability
A liability that has not been accounted for or documented in the financial statements.
Revaluation
The process of adjusting the book value of a fixed asset or security to reflect its current market value.
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