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According to the research on the use of diagrams in problem solving,
Book Value Per Share
A financial measure that calculates the per-share value of a company based on its equity available to shareholders.
Par Value Per Common Share
The nominal or face value of a common stock as stated in the corporate charter.
Control Account
An account used to summarize and control the total of individual subsidiary ledger accounts, such as accounts receivable or accounts payable, facilitating the integrity of financial information.
Subsidiary Ledger
A detailed ledger that contains the individual accounts with a common characteristic, linked to a general ledger account.
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