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Surrogate primary keys are especially helpful when there is no key.
Net Loss
Occurs when a company's total expenses exceed its total revenues during a specific period, resulting in negative earnings.
Cash Revenues
Income generated from transactions that involve the immediate receipt of cash from customers.
Cash Account
An account that records cash transactions including receipts, disbursements, and balances held in cash form by an entity.
Owner's Capital
The total equity of an owner in a company, representing the net assets belonging to the owner.
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