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ResearchGate
https://www.researchgate.net/publication/355384063_An_Alternative_Method_to_Debits_and_Credits_in_Accounting_Reconstructing_the_Accounting_Equation_for_Meaningful_Increases_and_Decreases
Link to Journal Article
(PDF) An Alternative Method to Debits and Credits in Accounting: The Trial Balance Approach (researchgate.net)
Link to Video
https://www.youtube.com/@lananino999
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