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In the Target breach, the HVAC systems were actually attached to the retail sales system.
Sales Journal
A special journal that records all sales of merchandise on account.
General Ledger
The primary accounting record of a company that uses double-entry bookkeeping, containing all the financial accounts and transactions.
Reference Column
An additional column in financial documents used to include explanatory notes or cross-references.
Manual Accounting Systems
Traditional methods of maintaining financial records and calculations by hand or using basic software, without automated processes.
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