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Failure to brush the teeth is the primary cause of early tooth decay.
Double-entry Accounting
An accounting method where every financial transaction results in equal and opposite effects in at least two different accounts.
Ledger
A book or collection of financial accounts where all transaction records are summarized and recorded.
Journal
A book or digital record where all financial transactions are initially recorded in chronological order before being posted to accounts in the ledger.
Debit
A bookkeeping record that leads to either a rise in assets or a fall in liabilities in a firm's balance sheet.
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