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Paul, a sophomore in college, makes it a point to drink a few beers before going clubbing. Paul is engaging in
Equipment
Tangible property used in the operations of a business, not intended for sale, with a useful life extending beyond a year.
Asset Account
An account that records the value of economic resources owned by an entity, which are expected to provide future benefits.
Cash Account
A cash account is a financial account that records cash transactions, including cash receipts and payments, managing the flow of liquid assets.
Journal Entry
A record in accounting that represents a transaction and its effect on various accounts, ensuring the debits and credits balance.
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