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A ________ stipulates how a program may be used by the purchaser.
Control Accounts
An account in the general ledger that summarizes and aggregates the details of a subsidiary ledger.
Subsidiary Ledger
A detailed ledger that provides a breakdown of individual accounts receivable, accounts payable, or other account categories that together constitute a general ledger account.
General Ledger
A comprehensive ledger containing every financial transaction throughout a company's existence.
Special Journal
A ledger used in accounting to record and categorize similar types of transactions for efficiency.
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