Question

what is account?
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Answer 1

In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries. These entries, referred to as postings, become part of a book of final entry or ledger.

Answer 2

Explanation:

An account is a summarized record of the relevant transactions relating to a particular head. It records not only the amount of transactions, but also their affects and transactions.

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