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How are accounting entries usually generated?

How are accounting entries usually generated?

A.

They are generated based on a code profile held for each product type on a time event basis. B. They are generated based on a code profile held for each front office staff member.

B.

They are generated based on the nature of instruments (debits = first priority / credits = second priority).

C.

They are generated in the morning at start of business when there is no direct link to other systems.

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