Examlex
The two primary keys representing the entities in the many-to-many relationship will always serve as the primary key in the additional relation representing the many-to-many relationship.
Recording Process
The systematic method of capturing all financial transactions of a company to ensure accurate financial reporting and analysis.
Chronological Record
Documentation or recording of events in the order of their occurrence over time.
Transaction
A financial event that changes the value or composition of a company's assets, liabilities, or equity.
Journal
A chronological record of all financial transactions, used to transfer information to a company's general ledger.
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