Examlex
A serious child delinquent is between the ages of 7 and 12 and has committed one or more homicides, aggravated assaults, robberies, rapes or serious arsons.
Special Journal
A type of accounting journal designed for recording a specific type of transaction in a more efficient manner.
Sales Journal
A specialized accounting journal that records all credit sales transactions of a business.
Subsidiary Ledger
A detailed ledger used to track individual transactions related to a specific account, complementing the general ledger.
General Ledger
The primary accounting record of all financial transactions of a company, organized by accounts, used to prepare financial statements.
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