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Why is it generally considered good practice to minimize coupling between classes?
Multi-Column Purchases Journal
A specialized accounting journal that records the purchase transactions of a business in multiple columns for different types of purchases.
Accounts Payable Account
An accounting entry that represents a company's obligation to pay off a short-term debt to its creditors or suppliers.
Cash Account
An account that tracks the flow of cash transactions, including receipts and payments, impacting a business's overall cash balance.
Subsidiary Ledger
A detailed ledger that provides a breakdown of individual transactions affecting a specific general ledger account, facilitating in-depth analysis and reconciliation.
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