BEHAVIOURAL ACCOUNTING Definition

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BEHAVIOURAL ACCOUNTING is the explanation and prediction of human behavior in all possible accounting contexts, e.g., adequacy of disclosure, usefulness of financial statement data, attitudes about corporate reporting practices, materiality judgements, and decision effects of alternative accounting procedures.

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CHECK DIGIT is a redundant digit added to a code to check accuracy of other characters in the code.

CHARGE OFF see BAD DEBT.

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