Examlex
Issues of due process often arise when administrative agencies apply their rules in ways that concern property or other important rights affected by government.
Debit Memorandum
A document issued by a buyer to a seller indicating a debit made to the seller's account, often due to returned goods or errors in the invoice.
Subsidiary Ledger
A subsidiary ledger is a detailed ledger containing individual accounts with a common characteristic, which is summarized and presented in a single account in the general ledger.
Control Account
A summary account in the general ledger that consolidates and reflects the total amount of transactions recorded in subsidiary ledgers for easier oversight and reconciliation.
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