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Members of the early majority adopt new ideas after the average person.
Recording Process
The systematic procedure of capturing and documenting financial transactions and events in the accounting records.
Journal Information
Pertains to the details recorded in a journal entry, which includes the date, accounts affected, and amounts debited or credited.
Ledger
A book or other collection of financial accounts of a particular type, where transactions are recorded.
Trial Balance
A bookkeeping worksheet where the balances of all ledgers are compiled into debit and credit columns to check for the accuracy of the entries.
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