Examlex
What is the first step in preventing the spread of infectious microorganisms in the examination area?
General Journal
The bookkeeping record in which all types of transactions are recorded in chronological order before they are transferred to specific accounts in the ledger.
General Ledger
The comprehensive set of accounts that records all financial transactions of a business, serving as the central repository of accounting data.
Subsidiary Ledger
A detailed ledger that provides a breakdown of information summarized in a controlling account in the general ledger.
Control Account
An account used in the general ledger to summarize the details of transactions recorded in subsidiary ledgers.
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