ICA Definition

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ICA is International Congress of Accountants.

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PROOF OF CASH is a reconciliation of the general ledger cash balance at both the beginning and end of a period, combined with a reconciliation of cash deposited for the period with the cash receipts journal, and a reconciliation of checks for the period with the cash disbursements journal.

SECONDARY MARKET is buyers and sellers willing to trade securities after their initial issuance.

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