Examlex
Which of the following is not one of the Statements on Standards for Tax Services?
Journal
A record where all financial transactions are initially entered, which may later be posted to a ledger.
Company's Records
Company's records comprise all documents, books, papers, and financial statements that depict the business transactions and financial status of a company.
Credit Memo
A document issued by a seller to a buyer, reducing the amount that the buyer owes to the seller under the terms of an existing invoice.
Bank Service Charges
Fees charged by banks for account services, transactions, and maintenance.
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