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L. N. Robinson (1911) noted that the purpose of criminal statistics is twofold: (1) that one may judge the nature and extent of criminality in a given geographical area and (2) that one may determine transformation that is taking place. Consider the sources of crime and victimization statistics discussed in this chapter. Do these contemporary statistics sources respond adequately to the purpose of criminal statistics? Explain your answer.
Asset Accounts
Accounts that track the value of the resources owned by a business, which can include cash, inventory, equipment, and real estate.
Journal
A record where all financial transactions of a business are initially noted before they are transferred to ledger accounts.
Ledger
A comprehensive collection of a company's accounts, documenting all transactions and financial results.
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