COST EFFECTIVE is when a judgment is made that something is economical in terms of the goods or services received for the money spent.
TRADING SECURITIES is investment in securities with the intention of selling them in the short term for a profit. These are reported at market value. Unrealized gains or losses on these investments appear in the Net Income for the period.
ACCOUNT CURRENT is a running or continued account between two or more parties, or a statement of the particulars of such an account.
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