Examlex
The process of translating ideas into words is ______________.
Journal Entry
A record in accounting that represents a transaction or adjustment affecting at least two accounts, which is necessary to keep the financial statements accurate.
Effective-Interest Method
An accounting technique used to amortize the discount or premium on bonds payable or receivable over the life of the bond, reflecting the bond's yield.
Zero Coupon Bonds
Bonds issued at a discount from their face value, which do not pay periodic interest but are redeemed at full face value at maturity.
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