COUNT Definition

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COUNT is to enumerate some characteristic such as the number of items in inventory.

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ADJUSTMENT can be either: 1. an increase or decrease to an account resulting from ADJUSTING ENTRIES; or, 2. changing an account balance due to some event, e.g., adjustment of an account due to the return of merchandise for credit.

EXECUTE is to carry out an internal control procedure, such as to sign and mail a check after inspecting supporting documents.

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