Examlex
Which of the following must a promissory note contain to make it negotiable?
Accounts Payable
The amount of money a company owes to its creditors for goods or services purchased on credit.
Subsidiary Ledgers
Detailed ledgers that contain information about specific accounts, which then are summarized in a single control account in the general ledger.
General Ledger
A master accounting document providing a complete record of all the financial transactions of a business.
Subsidiary Posting
The process of transferring summary totals from the journal into the respective ledger accounts.
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