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accounting I

accounting terms for first year students

assetanything owned
liabilityanything owed
owners equitycapital
chart of accountslisting of accounts used by the business
sole proprietorshipone owner
partnershiptwo or more owners
corporationowned by shareholders
customersaccounts receivable ledger
vendorsaccounts payable ledger
document numberproof of transaction
general ledgercontains balance for each account

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