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Even though the articulatory loop cannot be seen directly, we are confident it exists because:
Ledger Accounts
A record in accounting that is used to aggregate monetary transactions by account, monitoring debits and credits over a period.
Journal Entries
The recorded transactions in the financial books of a company, serving as the initial step in the accounting cycle.
T-Accounts
A graphical representation of a general ledger account, showing debits on the left side and credits on the right side to track transactions.
Luca Pacioli
An Italian mathematician and friar credited as the "Father of Accounting" for his contributions to the field, including bookkeeping principles.
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