Examlex
An FRA in which the rate is not set according to rates in the market is called
Revenue Accounts
Accounts that track the income generated from a company's primary and secondary activities, such as sales revenue, service revenue, and interest income.
Adjusting Entry
An adjusting entry is a journal entry made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred, ensuring the accounts reflect true and fair values.
Liability Account
An accounting ledger that shows the debts or obligations of a business, indicating amounts owed to creditors.
Cash Received
This term refers to the amount of money received by a business during a specific period, from various sources like sales, loans, or investments.
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