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Adjusting Journal Entries Are Dated on the Last Day of the Period

question 157

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Adjusting journal entries are dated on the last day of the period.


Definitions:

Primary Key

A field (or attribute) of a record that uniquely identifies that record so that it can be retrieved, updated, and sorted.

Identifier Field

In databases, a specific column or attribute used to uniquely determine a record or row in a table, serving as a primary key or unique identifier.

Foreign Key

A column or set of columns in a relational database table that provides a link between data in two tables, used to maintain the integrity of the data by ensuring that relationships between tables remain consistent.

Primary Key

An attribute or set of attributes that uniquely identifies a record in a database table.

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