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Which instrument does not have a zero default risk?
Journal Entry
A record in accounting that represents a transaction in the general ledger, where each transaction is recorded with both a debit and a credit.
Posting References
The notations used in accounting to link journal entries to the corresponding ledger accounts, facilitating tracking and auditing.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit columns to ensure that the total debits equal the total credits in the financial statements.
Erroneous Amount
An incorrect or mistaken quantity or figure in financial or data reports.
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