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Subsidiary Ledger
A detailed ledger containing the individual accounts that make up a controlling account in the general ledger.
Purchases Journal
The journal in which all items purchased on account are recorded.
Supplies
Items used in the operation of a business that are typically consumed or expendable, such as office supplies or maintenance materials.
Other Accounts Column
A column in accounting journals or ledgers for recording entries that do not fit into the standard categories, ensuring all transactions are accounted for.
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