Examlex
Which was NOT part of the origins of the Common Criteria?
Revenue Accounts
Accounts that record the income generated from the sale of goods and services, before any expenses are subtracted.
Income Summary
A temporary account used in the closing process that summarizes a company's revenues and expenses for the accounting period.
Revenue Account(s)
Accounts that track the income generated from the sale of goods or provision of services before any expenses are deducted.
J. Higgins, Withdrawals
The amount of money withdrawn by J. Higgins from a business for personal use, affecting the owner's equity.
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