Examlex
The "structure" of an interview refers to:
Subsidiary Ledger
A detailed ledger that provides a breakdown of individual transactions affecting a control account in the general ledger, such as accounts receivable or accounts payable.
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.
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