Examlex
Closing entries are generally performed at the beginning of the accounting period.
Civil Law System
A legal system originating in Europe, characterized by its reliance on written codes and statutes as the primary source of law rather than legal precedents.
Initiates Litigation
The act of starting legal proceedings or a lawsuit against another party, typically to seek a remedy or resolve a dispute.
Constitution
The fundamental principles or established precedents according to which a state or other organization is governed.
Common Law
A system of law based on precedent and court decisions, rather than written statutes or codes.
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