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PERSUASIVE is having the power to influence. Most audit evidence is persuasive, but not conclusive.

Learn new Accounting Terms

PERSONAL ACCOUNTS represents money due to or due from a person or group of persons. For example, Accounts Payable - Suppliers is a personal account since this amount is payable to a supplier/suppliers.

FINANCIAL ACCOUNTING is the area of accounting concerned with reporting financial information to interested external parties.

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