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In the case of In re Winship,the Supreme Court held that delinquency must be established
Control Accounts
Summary accounts in the general ledger that consolidate the details recorded in subsidiary ledgers.
General Ledger
A complete record of all financial transactions over the life of a company.
Accounting Information System
A system designed to collect, store, manage, process, retrieve, and report financial data for business operations.
General Ledger
The primary accounting record of a company that uses double-entry bookkeeping, summarizing all transactions over a period.
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