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The horsetails and ferns are members of a single clade, the
Interest Accrued
Interest that has been earned but not yet paid or received, typically recorded as an asset or expense depending on context.
Adjusting Entry
a journal entry made at the end of an accounting period to allocate income and expenditure to the appropriate period for accurate financial reporting.
Interest Receivable
Interest Receivable refers to the interest income that has been earned but not yet received in cash.
Unearned Revenue
Income received by a company for goods or services to be provided in the future; it is recorded as a liability until the service or product is delivered.
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