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Which of the following most directly protects individuals' civil liberties?
Control Account
An account in the general ledger used to summarize and consolidate transactions from multiple subsidiary accounts.
Accounts Payable Subsidiary Ledger
A book or file that contains, in alphabetical order, the name of the creditor and amount owed from purchases on account.
F.O.B. Destination
A shipping term indicating that the seller pays for transportation and is responsible for the goods until they are delivered to the buyer's location.
Merchandise Account
An account used to track the buying and selling of goods for resale in the normal course of business.
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