WebA distributed ledger (also called a shared ledger or distributed ledger technology or DLT) is the consensus of replicated, shared, and synchronized digital data that is geographically spread (distributed) across many sites, countries, or institutions. [1] In contrast to a centralized database, a distributed ledger does not require a central ... Web2. Main Steps of Financial Accounting Process. Financial statements are prepared through a process called the financial accounting process or simply the accounting process. Here we present the steps of this process in general; each step will be examined in detail later. Steps of the accounting process are as follows:
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