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According to Piaget, more advanced mental structures would not develop without
Accounting Information System
A system designed to collect, store, manage, process, retrieve, and report financial data for business operations.
General Ledger
The primary accounting record of a company that uses double-entry bookkeeping, summarizing all transactions over a period.
Cash Receipts Journal
A dedicated accounting journal used to record all cash inflows or receipts of a business.
Purchases Journal
A record of transactions specifically used for tracking all purchases of goods and services on credit.
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