Examlex
A _____,which is not unique,is a field or combination of fields that can be used to access or retrieve records.
Adjusting Entry
An accounting entry made into a company's general ledger at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.
Merchandise Inventory
Goods that a retailer, wholesaler, or distributor holds for the purpose of resale to customers.
Chart of Accounts
A systematic list of all account titles and numbers being used by an organization to organize its financial transactions and to prepare financial reports.
FOB Destination
A shipping term indicating that the seller bears the shipping costs and retains ownership until the goods reach the buyer.
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