Examlex
Clinicians from ________ perspectives value projective test as tools for assessing the underlying conflicts and concerns of individuals.
Controlling Account
The account in the general ledger that summarizes or controls a subsidiary ledger. Example: The Accounts Payable account in the general ledger is the controlling account for the accounts payable subsidiary ledger. After postings are complete, it shows the total amount owed from purchases made on account.
General Ledger
A comprehensive record of all financial transactions made over the life of a company.
Vouchers Payable
Liabilities representing invoices that have been received but not yet paid.
Separation Of Duties
Separation of duties is a key control in internal systems, aimed at reducing the risk of fraud and errors by ensuring that no single individual has control over all aspects of a financial transaction.
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