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2- How much are the elements of the business that we define as credit? How many groups are there in the uniform chart of accounts

2- How much are the elements of the business that we define as credit? How many groups are there in the uniform chart of accounts regarding the receivables of the business? Which accounts are under these groups? (For example, there is only one group related to stocks: 15 Stocks) What are the transactions required for the entity's forward receivables? Explain briefly

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