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The need for continuation or termination of restraint use should be determined
Book of Original Entry
The first place where financial transactions are recorded, including journals.
Journal Entry
A record in accounting that documents a business transaction, showing the accounts impacted and the amounts debited and credited.
Debit Account
A bookkeeping record that raises the value of an asset or expense, or lowers the value of a liability or equity.
Credit Account
A Credit Account is a type of financial account that records the amounts that are owed by a business to its suppliers or creditors, which are typically settled at a later date.
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