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The first classification system for intellectual disability relied mainly upon
Footing
The process of totaling the numerical values in an account or ledger to determine the sum; it's an initial step in the accounting cycle.
Journal
In accounting, a journal is a record where all financial transactions are initially documented in chronological order.
Multi-Column Cash Payments
Multi-Column Cash Payments refers to the use of a journal with multiple columns to record different kinds of cash payments in accounting, enhancing clarity and organization.
Reference Column
A column in tables or spreadsheets used to cite information or to cross-reference data within the table or spreadsheet.
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