AUDIT TRAIL is a step-by-step record by which financial, business, and quality assurance data can be traced to its source. For example: checking the validity of an accounting entry through the step-by-step record by which accounting data can be traced to their source.
MONETARY COMPENSATORY AMOUNTS (MCA), in the European Community, is a complex system of subsidies and levies with the intent of smoothing currency-related distortions in EC cross border farm trade.
ALLOWANCE FOR DOUBTFUL ACCOUNTS see ALLOWANCE FOR BAD DEBTS.
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