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Inventory turnover formula
Cost of Goods Sold / Ending Inventory
Sales journal
Records credit sales
Purchases journal
Records purchases on credit
Cash receipts journal
Records cash received
Cash payments journal
Records cash paid
General journal
Records everything else
Accounts receivable ledger
List of individual customer balances
Extraordinary repair
Extends useful life
Long-term liabilities
Due after 1 year
Current liabilities
Due within 1 year