Examlex
The results of a Harvard Business Review survey indicated that the ethical issues most frequently encountered by the magazine's subscribers involved all but which one of the following?
Slide Error
An accounting error resulting from moving decimal points improperly in figures, not due to mathematical mistakes.
Trial Balance
A trial balance is a bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account columns to check the balance of a company's accounting system.
Prepaid Insurance
An expense paid in advance for insurance coverage, recorded as a current asset on the balance sheet until the coverage period elapses.
Posting Reference
A code or number used in ledger accounts that links journal entries to the specific accounts affected, facilitating traceability and audit processes.
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