Examlex
Briefly explain the difference between a spin-off and a carve-out.
General Journal
A primary accounting record where financial transactions are entered before posting to ledger accounts.
General Ledger
The primary accounting record of a business which contains all the balance sheet and income statement accounts.
Trial Balance
A bookkeeping worksheet where the balances of all ledgers are compiled into debit and credit account column totals that are equal.
Trial Balance
A ledger balance compilation sheet in bookkeeping, organizing debit and credit balances into columns that have equal totals.
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