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# Know your Accounting Terminology
Study Question for the day:
What is an Account?
Account - Formal record that represents, in words, money or other unit of measurement, certain resources, claims to such resources, transactions or other events that result in changes to those resources and claims. In simple terms an account refers to the historical record of Transactions.
Reference
John Downes, Jordon Elliot Goodman, Lucas Pacioli Dictionary of Finance and Investment Terms 1995 Barron Fourth Edition ISBN 0-8120-9035-7 page 3
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25/12/2020
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