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daybooks). For instance, all credit deals are recorded in the deals diary; all cash installments are recorded in the money installments diary. Every segment

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daybooks). For instance, all credit deals are recorded in the deals diary; all cash installments are recorded in the money installments diary. Every segment in a diary typically compares to a record. In the single passage framework, every exchange is recorded just a single time. Most people who balance their check-book every month are utilizing such a framework, and most individual accounting programming follows this methodology.

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