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1. A record of financial transactions in the form of stocks or flows.
2. The period in which Stock Exchange transactions take place and after the end of which settle-ment must be made. Up to the end of an account, transactions are made without payment and account dates are thus of vital importance to speculators. There are twenty-four account periods in a year, two of them extending to three weeks, the rest being a fortnight in duration.
Reference: The Penguin Dictionary of Economics, 3rd edt.
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