Examlex
Explain the doctrine of federal preemption.
Journalized
The process of recording financial transactions in a journal or the book of original entry.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account columns to check for accuracy.
Offsetting Errors
Offsetting errors occur when two or more accounting mistakes cancel each other out, resulting in no net effect on the financial statements.
Trial Balance
A trial balance is a bookkeeping report that lists the balances of all ledgers accounts in two columns, debits and credits, ensuring that total debits equal total credits.
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