Examlex
As a general rule:
Journal
An accounting record where all transactions are initially recorded in chronological order before being posted to ledger accounts.
Ledger
A comprehensive collection of a company's financial accounts, recording all transactions and financial activities over time.
Data Transfer
The process of moving or copying data from one device or system to another.
Horizontal Analysis
Horizontal analysis is a financial analysis technique that compares historical financial information over a series of reporting periods.
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