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General Ledger
The master set of accounts that summarize all transactions occurring within an entity, serving as the main accounting record.
Special Journals
Accounting records that are used for the repeated recording of similar types of transactions, such as sales or purchases.
Control Accounts
An account in the general ledger that summarizes and aggregates the details of a subsidiary ledger.
Subsidiary Ledger
A detailed ledger that provides a breakdown of individual accounts receivable, accounts payable, or other account categories that together constitute a general ledger account.
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