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Journal of Financial Services Research 26:1 527, 2004 × 2004 Lower Academic Publishers. Manufactured in The Netherlands. Credit Card Securitization and Regulatory Arbitrage CHARLES W. CALAMARIS Columbia
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Start by entering the date of the financial transaction or service.
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Provide a description of the financial service or transaction.
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Repeat the above steps for any additional financial services or transactions.
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Periodically review and reconcile the journal entries with the corresponding financial statements.

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