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Other Accounts Column
A column in ledger books or accounting journals used to record transactions that do not fit into the standard categories provided, offering flexibility for miscellaneous entries.
Subsidiary Ledgers
Detailed ledgers that contain information about specific accounts, which are then summarized and included in a company's general ledger.
Accounts Payable
Liabilities owed by a business to its suppliers or creditors for goods and services received but not yet paid for.
Revenue Journal
A financial journal used to record specific types of revenue transactions, detailing the source and amount of income.
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