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Representing others' work or ideas as your own, without giving proper credit, is known as:
Journal Entries
Records of financial transactions in the double-entry bookkeeping system, showing debits and credits made in accounts to maintain the ledger.
Available-For-Sale Investments
Financial assets not classified as held-to-maturity or trading securities, which can be sold in the financial markets.
Unrealized Gain
The increase in the value of an investment that has not been sold yet, and thus, the gain is not yet realized as actual income.
Adjusting Entry
An accounting transaction recorded at the end of a financial period to adjust account balances in the ledgers.
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