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Name three accounts that would normally appear in the chart of accounts of a merchandising business but would not appear in the chart of accounts

Name three accounts that would normally appear in the chart of accounts of a merchandising business but would not appear in the chart of accounts of a service business. What type of accounts are these and when are they used?

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Some of the accounts that would only appear in the chart of accounts of merchandising business but not appearing in the service business are as follow... blur-text-image

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