FINANCIAL CONSULTANT Definition

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FINANCIAL CONSULTANT see CHARTERED FINANCIAL CONSULTANT.

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RECORDING PRINCIPLE of Accrual Basis of accounting is the recording of data based upon the period in which they are earned or incurred regardless of whether cash is received or disbursed in that period. The recording principle of 'Cash Basis' is the recording of data based on a cash transaction occurrence between two parties (an actual event).

MEMORANDUM ACCOUNT see SPECIAL MEMORANDUM ACCOUNT.

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