Examlex
Which of the following is used almost exclusively by the banking industry for check processing?
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit columns to ensure a company's bookkeeping system is mathematically correct.
Transactions
Financial activities that involve the exchange of assets, services, or liabilities between two parties.
Ledger
An accounting book or computer file for recording and totaling economic transactions measured in terms of a monetary unit and categorized by account type.
Account Titles
Names given to the accounts that reflect the types of transactions they represent, used in bookkeeping to distinguish financial records.
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