Visible and invisible items of debit and credit are the part of
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these are the part of the organisation
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"Visible items" and "invisible items" of "debit and credit" are the part of balance of payment.
A debit is an "accounting entry" that either expands an advantage or business ledger, or diminishes a risk or value account. It is situated to one side in a bookkeeping passage. A credit is an accounting section that either expands an obligation or value record, or diminishes a benefit or business ledger."
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