Examlex
Human capital refers to tools like computers and telecommunication.
Controlling Accounts
Controlling accounts are general ledger accounts that summarize the balances of a group of subsidiary accounts in a double-entry bookkeeping system.
Accounts Receivable
An asset account that records amounts to be received from customers for goods sold or services rendered on credit.
Debit Memorandum
A document issued by a buyer to a seller indicating the amount debited to the seller's account due to returned goods or discrepancies in invoice amounts.
Purchase Amount
The total price paid for goods or services, including taxes and any additional charges.
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