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The correct way is to create an agency account with multiple advertisers within the account.
Assets, liabilities, income, expenses and equity are all considered accounts in accounting. These elements are represented by different ledger tables, and changes in their values are recorded chronologically with debit and credit entries.
These entries, sometimes called messages, are added to the ledger or final entry book. A chart of accounts is a list of all financial accounts used by a particular business, group, or government agency. Accounting is the process of collecting, analyzing and reporting this data. Accountants are people who practice accounting.
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