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Which of the following is not an essential part of the accounting records?
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Statutes
Statutes are written laws enacted by a legislative body at the federal, state, or local level, governing the behavior of individuals and organizations within their jurisdiction.
Google Scholar
A freely accessible web search engine that indexes the full text or metadata of scholarly literature across an array of publishing formats and disciplines.
Databases
Organized collections of data, typically electronically stored, that can be accessed and used for various purposes.
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