BOND is a commonly used form of long term debt.
ACCRUAL BASIS OF ACCOUNTING is wherein revenue and expenses are recorded in the period in which they are earned or incurred regardless of whether cash is received or disbursed in that period. This is the accounting basis that generally is required to be used in order to conform to generally accepted accounting principles (GAAP) in preparing financial statements for external users.
DOUBLE RULE is a double line drawn under an amount when the amounts above are totals and no other entries will be made.
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