Examlex
What is the primary function of the House Rules Committee?
Special Journal
A specialized accounting journal designed to record and summarize specific types of transactions efficiently.
Post. Ref.
A reference column in a journal entry that indicates the ledger account number where the entry appears, aiding in the tracking of transactions.
Posting Process
The act of transferring entries from the journal to the ledger accounts in bookkeeping.
Subsidiary Ledger
A detailed ledger that contains all the transaction details of a specific account, which are then summarized in the general ledger.
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