Examlex
Research has found that the greater the number of older brothers a male has, the more likely he is to be gay.
Cash Payments Journal
An accounting journal used to record all cash payments made by a company, including expenses and debtor payments.
Control Account Balance
Refers to the total balance in a general ledger account that summarizes the balances of subsidiary ledger accounts.
Subsidiary Ledger
A ledger containing the details to support a summary line item in the General Ledger, such as accounts receivable or accounts payable.
General Ledger
A comprehensive set of accounts that records all financial transactions of a business and is used to prepare financial statements.
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