Examlex
Sargon was a native speaker of Sumerian.
Board of Directors
A group of individuals elected by the shareholders of a corporation to oversee and make decisions on behalf of the company.
Consolidated Worksheet
A financial statement that combines the accounting records of a parent company and its subsidiaries, showing the financial results of the entire group as a single entity.
General Journal
A basic accounting record where all day-to-day financial transactions of a company are initially recorded in chronological order.
Adjusting Entries
Journal entries made at the end of an accounting period to allocate income and expenditures to the appropriate period for an accurate financial statement.
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