Examlex
The sum of currency and bank deposits at the central bank is called:
Trial Balance
A bookkeeping worksheet where the balances of all ledgers are compiled into debit and credit account columns to check the accuracy of the financial transactions recorded.
Reference Column
A column in a table or spreadsheet used to hold information or data that aids in categorization or identification.
General Journal
A ledger in which all transactions are initially recorded, dated, and described.
Transposition Error
A common accounting mistake where figures are mistakenly reordered, leading to inaccurate entries and discrepancies in financial records.
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