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Chapter 17.2: Vocab

Ryan Jackson

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2.represents the short-term liabilities that a business owes to creditors
5.present value of an asset less all claims against it
8.anything of value that is owned or controlled
10.report of the balances in all assets, liability, and owner's equity accounts at the end of an accounting period
11.property and other items of value owned by a business
12.items of value that will be held for more than one year
13.rule that states that assets must always equal the sum of liabilities and owner's equity
1.documents that summarize the changes resulting from business transactions that occur during an accounting period
2.total amount of money owed to a business
3.owner's claim to the assets of the business
4.creditor's claims to the assets of a business
6.report of the revenue, expenses, and net income or net loss over an accounting period
7.assets that are either used up or converted to cash during the normal cycle of the business
9.money that is available to a business at any given time
11.the systematic process of recording and reporting the financial position of a person or an organization

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