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Research on brainstorming shows:
Normal Balance
The side (debit or credit) of an account that is expected to have a higher balance, depending on the account type.
Internal Control
Systems and processes implemented by a company to ensure integrity of financial and accounting information, promote accountability, and prevent fraud.
Objectives
The goals or aims that an organization or individual strives to achieve over a certain period.
Implementation
The process of putting a decision or plan into effect; execution of a plan, idea, or policy.
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