SHAREHOLDER Definition

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SHAREHOLDER is an individual or company, (including corporations) that legally owns one or more shares of a company.

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SELF-CHECKING DIGIT is where an extra digit is added to a number. The extra digit is computed from the other digits in the number. The computer program can then check input by recomputing and comparing the check digit. This is a useful control over the input of account numbers.

ARB is Accounting Research Bulletins.

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