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An active control is one that:
Journal Entries
Journal entries are the method of recording all the financial transactions of a business in the accounting system, as part of the double-entry bookkeeping system.
Treasury Stock
Shares of a company's own stock held by the company itself, acquired through buybacks.
Financial Condition
Refers to the current state of a company's financial health and stability, often assessed through analyzing balance sheets, income statements, and cash flow statements.
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