Debits and credits in fund accounting pdf. When cash is paid out, credit Cash.

Debits and credits in fund accounting pdf. Basic Accounting Debits and Credits Examples Oct 4, 2022 · Debit and Credit Entries In Accounting What is a Debit? Debits go on the left, and they either increase or decrease accounts depending on the type of account. It is accepted accounting practice to indent credit transactions recorded within a journal. They are The two sides of the account show the pluses and minuses in the account. 2) Entries record shortages by debiting receivable accounts and crediting cash accounts. Property taxes of . Debits and credits are intro-duced and identified as a tool in helping analyze and process transactions. Debits and credits are the fundamental building blocks of a double‐entry accounting system. (Since this drawing account is a contra owner's equity account, the debit will cause the owner's equity to decrease. Debit (Dr. • Have the total monetary amount of debits equal to the total monetary amount of credits. Restitutions reverse this by crediting receivables and debiting cash. A journal is a record of each accounting transaction listed in chronological order and journal entries are used by accountants for post-activity. debit. The words Debit and Credit can have many meanings: #1 To debit your bank account means to add money in #2 To use credit could mean that you are placing on a credit card or form credit . Salaries payable of $700 from the prior year were also paid. Here are some examples to help illustrate how debits and credits work for a small business. For example assets are on the left side of the accounting equation so a debit will increase an asset account. 2) There are various types of disbursement authorities like the Notice of Cash Allocation and Tax Remittance Advice. An appropriation is congressional authorization to make payments from the public treasury for specific purposes after meeting certain conditions. To credit an account means to enter an amount on the right side of an account. Debits and credits are utilized in the trial balance and adjusted trial balance to ensure that Jul 18, 2024 · Main Differences Between Debit & Credit . Overview. 2. Careful, as banks refer to debit cards, credit cards, account debits, and account credits differently than the accounting system. When a transaction is recorded, a debit is entered on one side of the ledger, and a credit is entered on the other. ChapTER 17 - Free download as PDF File (. The document discusses accounting for budgets in governmental general and special revenue funds. 34, which includes two sets of financial statements - fund financial statements and government-wide statements. 3) Only funds required by law and sound management should be created using the BARS Chart of Accounts. It provides definitions and explanations of these terms based on Philippine laws and the constitution. It notes that a general fund is the primary operating fund that accounts for all current financial resources not required to be accounted for elsewhere. Double-entry bookkeeping is hundreds of years old. It discusses: 1. 2) One of the basic features is that accounting of money collected is not separate from accounting of how money is disbursed. For example, if a business purchases a new computer for $1,200 on credit, it would record $1,200 as a debit in its account for equipment (an asset) and $1,200 as This document discusses key concepts in governmental accounting including accountability, accounting and financial reporting, the seven elements of financial statements, fund accounting, and the classification of funds and self-balancing accounts. May 6, 2022 · Debits and credits are both opposite and equal (though each line debit/credit doesn’t necessarily have an equal counterpart), occur simultaneously and represent a transfer of value. Credit means to put an entry on the right side of the account. This document provides a list of 100 accounting interview questions and answers. It also In accounting: debit and credit. For that reason, we’re going to simplify things by digging into what debits and credits are in accounting terms. Knowing which account to debit and which to credit is crucial. It then explains that not-for-profits need to maintain accounting records like a cash book and ledger to track income, expenses, assets, and Fund based accounting is used by non-profit organizations where receipts and incomes related to a particular fund are credited to that fund and payments and expenses are debited. Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. It covers topics such as accounting software, financial statements, accounting principles and terms, and accounting processes. This document discusses accounting for non-profit organizations. The debit and credit sides are commonly represented by Dr. The rules of debit and credit guide these entries: Assets increase with debit entries and decrease with credit entries. It covers a wide range of general government activities The document discusses key concepts in government accounting including: 1) Government accounting involves systematically recording, classifying, summarizing, and communicating all transactions involving government funds and property. Today, accountants adopt practices like the use of these columns to keep records that are used on a long-term basis. Funds can be unrestricted, allowing flexible use, or restricted by management or donors for specific purposes like building funds, library funds, or prize funds. The lesson plan outlines the session 1) The document discusses five general ledger budgetary accounts used for governmental funds: estimated revenues, appropriations, estimated other financing sources, estimated other financing uses, and encumbrances. doc / . Jul 18, 2023 · How do debit and credit entries impact the accounting equation? Debit and credit entries directly affect the accounting equation of a business, which states that assets are equal to liabilities plus owner’s equity. Debits increase asset or expense accounts, while credits increase liabilities, equity, and This document discusses key concepts in government accounting including: 1. Key points include: - Budgets serve as legal documents that allocate resources and plan operations for a set period of time. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. Debit designates entries on the left side of the T-Account while Credit designates entries on the right side of the T-Account. Each account in your system (like cash, inventory, or expenses) has its T-account. pdf), Text File (. Nov 21, 2023 · Recognizing debits and credits is significant in understanding the basis of double-entry accounting. The manual aims to help parishes and schools achieve consistent, accurate, and transparent financial accountability. In accounting terms, the debits and credits must balance. The questions cover topics such as the different types of government and nonprofit funds, accounting procedures specific to these sectors like fund accounting, and how to record different financial Jun 29, 2024 · In accounting, credits and debits are the two types of accounts used to record a company's spending and balances. It explains that fund accounting is used to segregate resources according to their source and restrictions to ensure proper use and unique identification for reporting. This document provides a sample mid-term exam for an accounting course on government and nonprofit accounting. It begins by introducing the two fund types, noting that general funds account for resources without a separate required fund, while special revenue funds account for legally restricted revenue sources. May 15, 2023 · Before we dig into the Accounting 101 concept for the day, we need to address the elephant in the room: banking debits and credits are different than accounting debits and credits. In accounting "Dr" (Debit) means left side of a ledger account and "Cr" (Credit) is the right side of a ledger account. So, here are the definitions for debits and credits: Debit means to put an entry on the left side of the account. It provides examples of how transactions are recorded using the general ledger string and grant accounting project/activity/element object code. Debits and credits are merely accounting conventions designating increases and decreases in assets, liabilities, fund balance, revenue, expenses and transfers. When it comes to understanding the basics of debits and credits in accounting, there are a few key points you should know. It covers: 1) Fund accounting tracks financial transactions organized by fund. - General and special revenue funds account for most general government activities like police, fire Aug 4, 2023 · This article helps you grasp the concepts by walking you through the meaning and applications of debit and credit in accounting and how they relate to the fundamental accounting equation. Accounting for non 29 Apr Fund Accounting 101 Curriculum Overview Course Content Total learning: 7 lessons Time: 52 weeks Home / Courses / 1. These are the backbone of any accounting system. Limited time. Read on to learn more about debits and credits in accounting. It describes the general fund as accounting for general government activities like administration, while special revenue funds account for specific revenue sources earmarked for designated purposes. To keep accurate books, learn and understand the difference between credit vs. It then covers accounting characteristics of the funds, including that fixed assets are not capitalized and fund 1) Nonprofit organizations are entities organized for the benefit of the public rather than for generating profits. Memorization of account types, as well as increase and decrease rules, is a good first step. This isn’t the case at all. The following table can 1) The general fund accounts for general government activities like police and administration, while special revenue funds account for specific revenue sources earmarked for designated purposes. This document provides an overview of key concepts for non-for-profit and governmental accounting, including budgetary accounting, revenue and expenditure recognition, encumbrances, interfund transactions, and financial statement presentation for governmental and May 8, 2024 · In accounting, there’s one thing you can’t ignore: how debits and credits work. At least one account will be debited and at least one account will be credited. This process is known as double entry bookkeeping, and every transaction is posted in at least two accounts. CPA F8-F10 Final Review - Free download as Word Doc (. It discusses topics like: - Government accounting involves systematically recording, classifying, and summarizing governmental transactions in terms of money and resources according to accounting and budgetary law. Debits and credits are fundamental to accounting, each serving different purposes and affecting accounts differently. The goals of the FGE accounting system are budget control, cash control, and accountability. The mechanics of the system must be memorized. However, in accounting it means left (debit) and right (credit). It also discusses how This document discusses fund-based accounting for not-for-profit organizations. There are 11 main types of funds including the general fund, special revenue funds, capital projects funds, and proprietary funds. Firstly, in terms of assets, debits increase the balance while credits decrease it. General and special revenue funds are used to account for most general governmental activities like public safety, administration, and social services. This document provides an overview of basic fund accounting concepts used at the University of Virginia. The fund statements use a modified accrual basis and focus on the near-term, while the government-wide statements use full accrual accounting and have a long-term economic focus. A common way to represent transactions in any of these categories is on a T-Account. Every accounting entry in the general ledger contains both a debit and a credit. Debit is left and credit is right. These entries makeup the data used to prepare financial statements such as the balance sheet and income statement. Practically everyone has trouble with the rules of debits and credits. It includes account titles and codes for different fund types. Here is a summary of the accounts in general: On the left side of the accounting equation: Assets are increased by a debit, decreased by a credit; On the right side of the accounting equation: Liabilities are increased by a credit, decreased by a debit; Equity is increased by a credit, decreased by a debit Debits and credits form the foundation of the accounting system. The relationship between accounts plays a crucial role in recording transactions. Another rule is that every entry must affect at least two accounts, with debits equaling credits. Oct 10, 2024 · Debit vs. However, the debit causes the drawing account balance to increase. 2) It explains why governmental entities use fund accounting and defines funds, departments, and accounts. It then covers accounting characteristics like treatment of fixed assets, fund equity, and revenue/expenditure classifications Basis of Accounting (MFBA) •Measurement Focus –Refers to what is measured and reported in fund financial statements. The modified accrual basis of accounting is used, which recognizes revenues when they are both measurable and available. It addresses topics like classification of assets/revenues/expenses, recognition of contributions, and accounting for endowments. Budgetary and real accounts are used When following double-entry bookkeeping there needs to be at least 1 debit & 1 credit. The left side of the T represents the debit side, and the right side represents the credit side. It discusses how non-profits classify revenues and expenses into unrestricted, temporarily restricted, and permanently restricted net asset classes. e. A debit to the drawing account will increase (not decrease) the balance in Mary Smith, Drawing. Debit and Credit Examples. Understand how debits and credits work and you'll understand the whole system. Debits and credits actually refer to the side of the ledger that journal entries are posted to. and Cr. This document provides definitions and explanations of key concepts in government accounting and budgeting. This document outlines the accounting policies and procedures for local government units in the Philippines. Debit and Credit are the two sides of the same coin. To define debits and credits, you need to understand accounting journals. Debits and Credits Example: Sales Revenue. It also includes a debits and credits cheat sheet to assist you in determining how to record transactions in a company’s general ledger using the double This document discusses general funds and special revenue funds. Credit denotes the right side of the account. 5: A brief form of Aug 25, 2023 · Understanding the Basics of Debits and Credits. It discusses the use of accrual accounting, separate funds, chart of accounts, financial statements, budgeting process, and income/collection procedures. 3) It describes the three categories of funds - governmental This document provides a chapter from an accounting textbook on fund accounting as well as a test bank of multiple choice and problem questions related to the chapter. This does not refer to debit and credit cards, but rather how an account is increased or decreased. 3) Nonprofit organizations adopt accounting Top 100 Accounting Interview Questions - Free download as Word Doc (. The following bullet points note the use of debits and credits in the more common business transactions: Sale for cash: Debit the cash account | Credit the revenue account In accounting, debits and credits are used to record financial transactions. Discuss double entry accounting . Debit and credit are used to denote to and from, give and take, debtor and creditor, to owe and to entrust. Basic Accounting for Transactions Analyzing and Processing Transactions • General ledger • Double-entry accounting • Journalizing and posting • An illustration Analyzing and Recording Process This document provides an overview of the Federal Government of Ethiopia (FGE) accounting system. WHICH FUND TYPE SHOULD I USE? 1. 3) Relief requests granted transfer shortages to loss accounts May 4, 2023 · Debit and credit represent two sides (columns) of an account (i. Government accounting involves systematically recording, classifying, summarizing, and communicating all transactions involving government funds and property. The questions test understanding of when to classify items as temporarily restricted vs. Chapter 4 Accounting for Governmental Operating Activitie Illustrative Transactions - Free download as PDF File (. 2) Nonprofit organizations rely on voluntary contributions from the public to fund their operations since revenues from services are often not enough to cover expenses. Debits increase assets or expenses while decreasing liability or equity accounts. Numerical questions provide examples of how specific The document discusses fund accounting for local governments. Sal’s Surfboards sells 3 surfboards to a customer for This document discusses key concepts in government accounting including appropriations, allotments, obligations, budgets, funds, and accountability. In a typical accounting ledger (often referred to as a T-Account) the debit and credit sides are split horizontally as shown below: analysis of financial statements. This document contains a lesson plan for teaching accounting fundamentals over four sessions to an 11th grade class. An May 22, 2024 · When using T-accounts, a debit is on the left side of the chart while a credit is on the right side. Budgetary accounting records the budget and tracks Apr 13, 2022 · Debits and credits represent the right and left sides of the accounting equation and are the foundation of the double-entry accounting system. unrestricted and how to record various not-for-profit transactions A few tips about debits and credits: When cash is received, debit Cash. At the end of the session, the participant should be able to: The document discusses the New Government Accounting System (NGAS) and Electronic NGAS (e-NGAS) for local government units in the Philippines. Revenues include contributions and program service fees, while expenses are only reported against unrestricted net assets. Accounting uses debits and credits instead of negative numbers. If you have heard the terms “debit” and “credit” from working with your bank, you might think that all credits increase the value of your account and all Croton City prepared journal entries to record various General Fund transactions for the calendar year 2019. When transactions were recorded in a paper ledger, there were two columns. Further, all debits must equal all credits. To debit an account means to enter an amount on the left side of the account. 50% OFF QuickBooks for 3 months. They include proposed expenditures, purposes, and financing plans. Often people think debits mean additions while credits mean subtractions. What are debits and credits in accounting? The document provides an overview of accounting principles for non-profit organizations. The key to remembering the rules for using debits and credits lies in the accounting equation and the need to remain in balance: Assets = Liabilities + Owner’s Equity Left = Right Debits = Credits Feb 11, 2024 · Otherwise, an accounting transaction is said to be unbalanced, and will not be accepted by the accounting software. • Whether an entry is to the debit or credit side of an account depends on Debit: Credit: 1: The receiver of the account is called Debit: The giver of the account is called Credit: 2: Debit means what comes in: Credit means what goes out: 3: All expenses and losses are Debit: All income and gains are Credit: 4: Debit denotes the left side of the account. In this article, we’ll cover: What Are Debits and Credits in Accounting? Debits and Credits Accounting Formula. Here It has eight columns and comprises of two sides, i. The general fund receives a variety of revenues like taxes, licenses, fines, and charges. In accounting, one of those rules is the equation: Assets = Liabilities + Fund Balances. The primary accounting unit for governmental Debits and credits are terms used in accounting and bookkeeping systems for the past five centuries. The document discusses accounting standards and principles for governmental entities in the United States, including the federal government, states, counties, and special districts. • Be consistent with the accounting equation, Assets = Liabilities + Equity. It outlines four main types of non-profit organizations: professional organizations, privately organized education institutions, private hospitals, and cooperatives. When expenses are incurred, debit an expense account. Both are revenue funds where resources are expended each year and replenished. 3) Both fund types Jun 22, 2023 · Read on to understand debit and credit accounting, the concept of double-entry accounting and a few accounting best practices. docx), PDF File (. Credit means right. Debits and credits keep your books balanced and organized. accounting ledger, trial balance, profit and loss account, balance sheet) has 2 sides known as debit and credit. They provide public services and do not have profit motives. Journal Entry for Business Started (in cash) Journal Entry for Sales (Credit) This document outlines the key policies and procedures of the new government accounting system manual for local government units in the Philippines. Mar 17, 2024 · Debits and credits help track the money flow, with debits representing incoming funds and credits representing outgoing funds, forming the basis of double-entry accounting. T accounts are simply graphic representations of a ledger account. The document contains multiple choice questions related to accounting for not-for-profit organizations. It contains 29 multiple choice questions testing various concepts in these areas. The double entry accounting system is based on the concept of debits and credits. It begins by defining the general fund as accounting for all financial resources not requiring a separate fund, while special revenue funds account for resources collected for specified purposes as mandated by law. The key financial statements for non-profits are the statement of financial position, statement of activities, and statement of cash flows. They are part of the double entry system which results in every business transaction affecting at least two accounts. Once understood, you will be able to properly classify and enter transactions. Governmental entities use different bases of accounting for different funds. It establishes mandatory use of a Parish Uniform Chart of Accounts for all parishes and schools. This document provides guidelines and policies for parish financial management in the Archdiocese of Milwaukee. The document discusses the new reporting model established by GASB Statement No. There are five types of accounts, and a debit or credit increases or decreases each one. Key aspects include the Commission on Audit defining accounting rules, maintaining separate funds, using a chart of accounts, and preparing monthly/quarterly/annual Jan 3, 2018 · Each account is structured the same way with Debits on the left and Credits on the right. It outlines 8 fundamental principles that must be followed, including only spending funds with proper appropriation and approval. credit accounting: definition. or withdraw funds from the business. Financial statements for non Governmental entities use funds to separately account for specific activities or objectives. , a Debit column and a Credit column). So, if your business were to take out a $5,000 small business loan, the cash you receive from that loan would be recorded as a debit in your cash, or assets, account. Recall basic transactions involving assets, liabilities, revenues and expenditures . 2) Special revenue funds require a separate fund when revenues are collected for a specified purpose mandated by law, while the general fund accounts for all other activities. When cash is received, debit Cash. Cash for example, increases with a debit. 2) Governmental, proprietary, and fiduciary funds should be reported according to GAAP. The debits must equal the credits: Debits = Credits. Special revenue funds are restricted to specific purposes by law or contract and exist only as long as the restriction, while the general fund exists indefinitely The objectives of NGAS include simplifying government accounting, adopting standards conformity with PFRS, and generating periodic financial reports. The financial statements under NGAS include a balance sheet, statement of income and expenses, and notes to the financial This document discusses the key aspects and purpose of a general fund in governmental accounting. These included collecting $780 of $800 in outstanding property taxes receivable from the prior year, writing off the remaining $20 as uncollectible, and recognizing $300 in deferred property tax revenue. May 1, 2015 · Learning about debits and credits requires a combination of memorization and application of the terms. The document outlines the accounting The document appears to be a practice exam for a governmental accounting course. 1) The document provides accounting entries for cash shortages, restitutions, relief requests, and overages. ) involves making an entry on the right side. It begins by stating the objectives of accounting for these organizations and identifying their key characteristics, such as being set up to provide services rather than earn profits. Mar 28, 2024 · Imagine your accounting system as a giant T-shaped chart. Conclusion. Debits are recorded on the left and increase assets and expenses, while credits are recorded on the right and increase liabilities, equity, and revenue. For example: - Appropriations refer to authorization by the legislative body to make payments from public funds for specific purposes The debit and credit rules used to increase and decrease accounts were established hundreds of years ago and do not correspond with banking terminology. It provides an overview of the accounting cycle and financial statements in NGAS. The test bank questions cover topics like the basic financial statements prepared for In accounting, every account or statement (e. The journal entry “ABC Computers” is indented to indicate that this is the credit transaction. If they don't, the entry is out of balance. This relationship is comprised of debits and credits. Secondly, for liabilities and equity, debits decrease the balance while credits increase it. As an accounting professor, I’ve had the honor to teach this fundamental of bookkeeping to hundreds of beginning accounting students and have settled on the following definitions for debits and credits: debits are on the left and credits are on the right. Examples of Journal Entries with a PDF. When cash is paid out, credit Cash. It addresses topics such as accounting principles, budgeting The document discusses accounting for general and special revenue funds. Revenue. txt) or read online for free. Scribd is the world's largest social reading and publishing site. Specifically, it explains that governmental accounting provides an informational infrastructure for public finance and accountability. The total of the amount(s) entered as debits must equal the total of the amount(s) entered as credits. Every transaction affects two accounts or more. g. Each session will focus on a different part of the accounting cycle for a service business: describing business transactions, recording transactions in a general journal, posting transactions to ledgers, and preparing a trial balance. The document summarizes accounting for general and special revenue funds. It describes the establishment of the Governmental Accounting Standards Board (GASB) in 1984 to set accounting standards for state and local governments. What will be the activity’s main type of revenue? Taxes (GF) Grants (GF, SRF) Charges for services (UF) Debt proceeds (GF, CPF, SRF, UF) The document outlines the basic financial reports used in fund accounting and defines key terms like funds, fund groups, revenue and expenditure projects. This is an area where many new accounting students get confused. Funds can be disbursed through Debits and Credits . ) Apr 27, 2011 · A debit to an asset account could be: 1) Creating an Invoice or Sales Receipt to a client: Debit bank account or Undeposited Funds if a Sales Receipt (indicating cash received) which credits an income account; or an Invoice debits Accounts Receivable and credits an income account; 2) If you purchased a fixed asset such as a vehicle, equipment, furniture, building, debit the fixed asset account Debits and Credits. This system requires that you have offsetting amounts to keep everything in balance. This document discusses general funds and special revenue funds. When revenues are earned, credit a revenue account. According to the practice of double-entry accounting, every journal entry must: • Include at least two distinct accounts with at least one debit and one credit. left side and the right side which represents the debit and credit sides respectively. It defines restricted and unrestricted funds, and provides examples of different types of restricted funds like government grants, endowment funds, annuity funds, loan funds, prize funds, and fixed asset funds. What is a debit? In double-entry accounting, debits (dr) record all of the money flowing into an account. It explains how to record transactions related to funds in the income and expenditure account and balance Double-Entry Accounting. •Basis of Accounting –Refers to when transactions are recognized in the funds. What is a credit? Credits (cr) record money that flows out of an account Jul 15, 2024 · Suddenly, the whole credit and debit conversation gets more complicated. (Wild, Shaw, and 1. That's not good. It contains 30 multiple choice questions testing concepts such as the characteristics of funds, the components of the dual-track system used in governmental financial reporting, the different types of funds, and the appropriate accounting treatments for various transactions according to governmental accounting Debits and Credits. 9 Governmental Funds Measure Flow of Current Financial Resources •General •Special Revenue •Capital Projects •Debt Service •Permanent Apr 26, 2015 · Accounting Cheat Sheet NSF Non-sufficient funds, typically a returned check Principal The amount, typically of a loan Debits and credits Debit cash, Credit Debit means left. It also describes the basic features of the new system, including adopting accrual One way to visualize debits and credits is with T Accounts. 3) Guidelines are Jul 17, 2024 · Total Debits Must Equal Total Credits. 3. 1. 1) The document discusses government accounting principles for the disbursement of public funds in the Philippines. After you have identified the two or more accounts involved in a business transaction, you must debit at least one account and credit at least one account. The FGE accounting system was revised as part of civil service Recall concepts of fund accounting Recall the basis of accounting and measurement focus. 2) It provides an example budget for a general fund, including estimated revenues, appropriations, other financing sources and uses, and resulting fund balances. " Debits increase sides – a debit and a credit side as illustrated • The duality concept means that each transaction will affect at least two ledger accounts • One account will be debited and the other credited. Here are some common transactions with the appropriate debits and credits: Debits and credits are a system used in bookkeeping to determine how to record any financial transaction. Debits (called DR) were written in the left column and credits (called CR) were written in the right column. Debits and Credits in Common Accounting Transactions. This document discusses accounting for not-for-profit organizations. - One basic feature is that the accounting of money collected is not Oct 24, 2024 · See debit & credit examples for accounting entries here. Next, you must understand how transactions are recorded into the system. The below image is helpful to understand the format of a journal entry. ) involves making an entry on the left side and Credit (Cr. The general fund and other governmental funds use the modified accrual basis, where revenue is recognized when it is measurable and available. When the equation is in balance, you know that all recorded transactions have been entered with equal amounts of debits and credits. This document provides an overview of key fund accounting concepts including: 1) It defines the accounting equation as Assets = Liabilities + Fund Equity and provides examples of asset, liability, and fund equity accounts. Cash control mechanisms include maintaining separate cash balances, using imprest systems, and double entry bookkeeping. txt) or view presentation slides online. Define the governmental chart of accounts. It is the Commission on Audit that keeps the general accounts of the government and prepares annual financial statements. Put simply, a credit is money "owed," and a debit is money "due. Key aspects include adopting accrual accounting and a one fund concept, maintaining separate ledgers for special accounts and Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. The chapter introduces the concepts of fund accounting and the different types of funds used by governmental and non-profit entities. It details the objectives of prescribing uniform accounting guidelines, a new coding structure and chart of accounts, and accounting books, reports, and statements.

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