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Compulsions are best described as
Revenue Account
An account that records the income earned by a company from its business activities.
Debit
A bookkeeping record that raises the value of an asset or expense, or reduces the value of a liability or equity.
Expense Account
An account used to record expenditures incurred by a company, relating to its operational activities.
Supplies
Items used in the day-to-day operations of a business, typically consumable in nature, such as office supplies, cleaning materials, and manufacturing components.
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