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Owners of a corporation are called shareholders or stockholders.

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The fraud triangle asserts that the three factors that must exist for a person to commit fraud are opportunity, pressure, and rationalization.

Owner’s Capital and Owner’s Withdrawals are examples of______ accounts.

The basic accounting equation is = +equity

Cash equivalents are short-term highly liquid investment assets that are readily converted to a known cash amount, and have maturities of one year.