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Flow time represents the time
Cash
Money in the form of coins or banknotes, especially that which is used to conduct transactions.
Adjusted Trial Balance
A list of all accounts and their balances after adjustments, used to compile financial statements and check for errors in journal entries.
Ledger Accounts
Individual financial accounts recorded in a ledger, providing a detailed record of all transactions affecting that account.
Financial Statements
Formal records of the financial activities and position of a business, individual, or other entity, including the balance sheet, income statement, and cash flow statement.
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